service-connected excludable disability amount
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 139C — for purposes of this section
The term "service-connected excludable disability amount" means periodic payments received by an individual which—
(A) are not includible in such individual's gross income under section 104(a)(1),
(B) are received in connection with such individual's qualified first responder service, and
(C) terminate when such individual attains retirement age.