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).