Source: https://irc.bloombergtax.com/public/uscode/doc/irc/section_139b
Timestamp: 2020-07-05 10:00:54
Document Index: 212149686

Matched Legal Cases: ['§ 139', '§ 139', '§ 139', '§ 139', '§ 139', '§ 139', '§ 139', '§ 139', '§ 139', '§ 139', '§ 139', '§ 139', '§ 139', '§ 139', '§ 139', '§ 139', '§ 139', '§ 139']

Internal Revenue Code, § 139B. Benefits Provided To Volunteer Firefighters And Emergency Medical Responders
I.R.C. § 139B(a) In General —
I.R.C. § 139B(a)(1) —
I.R.C. § 139B(a)(2) —
I.R.C. § 139B(b) Denial Of Double Benefits —
I.R.C. § 139B(b)(1) —
I.R.C. § 139B(b)(2) —
I.R.C. § 139B(c) Definitions —
I.R.C. § 139B(c)(1) Qualified State And Local Tax Benefit —
I.R.C. § 139B(c)(2) Qualified Payment
I.R.C. § 139B(c)(2)(A) In General —
I.R.C. § 139B(c)(2)(B) Applicable Dollar Limitation —
I.R.C. § 139B(c)(3) Qualified Volunteer Emergency Response Organization —
I.R.C. § 139B(c)(3)(A) —
I.R.C. § 139B(c)(3)(B) —
I.R.C. § 139B(d) Termination —
This section shall not apply with respect to taxable years beginning—
I.R.C. § 139B(d)(1) —
I.R.C. § 139B(d)(2) —
(Added by Pub. L. 110-142, Sec. 5, Dec. 20, 2007, 121 Stat. 1803; Pub. L. 116-94, Div. O, title III, Sec. 301(a), (b), Dec. 20, 2019.)
2019 — Subsec. (c)(2)(B). Pub. L. 116-94, Div. O, Sec. 301(a), amended subpar. (B) by substituting “$50” for “$30”.
Subsec. (d). Pub. L. 116-94, Div. O, Sec. 301(b), amended subsec. (d) by substituting “beginning—” for “beginning after December 31, 2010.” and adding new par. (1) and (2).
Amendments by Pub. L. 116-94, Div. O, Sec. 301(a), (b), effective for taxable years beginning after December 31, 2019.
Effective for taxable years beginning after December 31, 2007.