§ 139B. Benefits provided to volunteer firefighters and emergency medical responders

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 2007

   Mortgage Forgiveness Debt Relief Act of 2007

   Pub. L. 110–142 § 5(a) · 121 Stat. 1803

   Enacted · 26 U.S.C. § 139B

   Added Pub. L. 110–142, § 5(a), Dec. 20, 2007, 121 Stat. 1805

   Source evidence

   Code source credit
   Added Pub. L. 110–142, § 5(a), Dec. 20, 2007, 121 Stat. 1805

   Enacted provision · exact public law section
   (a) In General.— Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 (relating to items specifically excluded from gross income) is amended by inserting after section 139A the following new section: “SEC. 139B. BENEFITS PROVIDED TO VOLUNTEER FIREFIGHTERS AND EMERGENCY MEDICAL RESPONDERS. “(a) In General.— In the case of any member of a qualified volunteer emergency response organization, gross income shall not include— “(1) any qualified State and local tax benefit, and “(2) any qualified payment. “(b) Denial of Double Benefits.— In the case of any member of a qualified volunteer emergency response organization— “(1) the deduction under 164 shall be determined with regard to any qualified State and local tax benefit, and “(2) expenses paid or incurred by the taxpayer in connection with the performance of services as such a member shall be taken into account under section 170 only to the extent such expenses exceed the amount of any qualified payment excluded from gross income under subsection (a). “(c) Definitions.— For purposes of this section— “(1) Qualified state and local tax benefit.— The term ‘qualified state and local tax benefit’ means any reduction or rebate of a tax described in paragraph (1), (2), or (3) of section 164(a) provided by a State or political division thereof on account of services performed as a member of a qualified volunteer emergency response organization. “(2) Qualified payment.— “(A) In general.— The term ‘qualified payment’ means any payment (whether reimbursement or otherwise) provided by a State or political division thereof on account of the performance of services as a member of a qualified volunteer emergency response organization. “(B) Applicable dollar limitation.— The amount determined under subparagraph (A) for any taxable year shall not exceed $30 multiplied by the number of months during such year that the taxpayer performs such services. “(3) Qualified volunteer emergency response organization.— The term ‘qualified volunteer emergency response organization’ means any volunteer organization— “(A) which is organized and operated to provide firefighting or emergency medical services for persons in the State or political subdivision, as the case may be, and “(B) which is required (by written agreement) by the State or political subdivision to furnish firefighting or emergency medical services in such State or political subdivision. “(d) Termination.— This section shall not apply with respect to taxable years beginning after December 31, 2010.” .

2. 2019

   Department of Education Appropriations Act, 2020

   Pub. L. 116–94 § 301(a) · 133 Stat. 2534

   Substituted · 26 U.S.C. § 139B(c)(2)

   Pub. L. 116–94, § 301(a), substituted “$50” for “$30”

   Source evidence

   Code amendment note
   Subsec. (c)(2). Pub. L. 116–94, § 301(a), substituted “$50” for “$30”.

   Enacted provision · exact public law section
   Sec. 301. No funds appropriated in this Act may be used to prevent the implementation of programs of voluntary prayer and meditation in the public schools.

3. 2019

   Department of Education Appropriations Act, 2020

   Pub. L. 116–94 § 301(b) · 133 Stat. 2534

   1. Substituted · 26 U.S.C. § 139B(d)

      Pub. L. 116–94, § 301(b), substituted “beginning—” for “beginning after December 31, 2010.”

   2. Added · 26 U.S.C. § 139B(d)

      Pub. L. 116–94, § 301(b), added pars. (1) and (2)

   Source evidence

   Code amendment note
   Subsec. (d). Pub. L. 116–94, § 301(b), substituted “beginning—” for “beginning after December 31, 2010.” and added pars. (1) and (2).

   Enacted provision · exact public law section
   Sec. 301. No funds appropriated in this Act may be used to prevent the implementation of programs of voluntary prayer and meditation in the public schools.

4. 2020

   Department of Commerce Appropriations Act, 2021

   Pub. L. 116–260 div. EE title I § 103(a) · 134 Stat. 1182

   Struck · 26 U.S.C. § 139B(d)

   Pub. L. 116–260 struck out subsec. (d). Text read as follows: “This section shall not apply with respect to taxable years beginning—

   Source evidence

   Code amendment note
   Subsec. (d). Pub. L. 116–260 struck out subsec. (d). Text read as follows: “This section shall not apply with respect to taxable years beginning—

   “(1) after December 31, 2010, and before January 1, 2020, or “(2) after December 31, 2020.”

   Enacted provision · exact public law section
   Sec. 103. Not to exceed 5 percent of any appropriation made available for the current fiscal year for the Department of Commerce in this Act may be transferred between such appropriations, but no such appropriation shall be increased by more than 10 percent by any such transfers: Provided, That any transfer pursuant to this section shall be treated as a reprogramming of funds under section 505 of this Act and shall not be available for obligation or expenditure except in compliance with the procedures set forth in that section: Provided further, That Notification. Deadline. the Secretary of Commerce shall notify the Committees on Appropriations at least 15 days in advance of the acquisition or disposal of any capital asset (including land, structures, and equipment) not specifically provided for in this Act or any other law appropriating funds for the Department of Commerce.

   Effective date note
   Pub. L. 116–260, div. EE, title I, § 103(b), Dec. 27, 2020, 134 Stat. 3040, provided that: “The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2020.”

5 of 5 references resolved to an enrolled provision