Definitions
For purposes of this section—
(1) Qualified State and local tax benefit
(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 $50 multiplied by the number of months during such year that the taxpayer performs such services.
(2)(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.
(2)(B)Applicable dollar limitation#
The amount determined under subparagraph (A) for any taxable year shall not exceed $50 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.
(3)(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
(3)(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.