TourAxiom/US Federal/Statutes/Title 26/§ 139B/(a)In generalOfficial sourceciteIn 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)#cite · 26 U.S.C. § 139B(a)(2)any qualified payment.Denial of double benefits →
