annualized excludable disability amount
Defined in 1 place of the United States Code.
The term "annualized excludable disability amount" means, with respect to any individual, the service-connected excludable disability amounts which are properly attributable to the 12-month period immediately preceding the date on which such individual attains retirement age.
Source
- 2022–present26 U.S.C. § 139CInternal Revenue Code · Certain disability-related first responder retirement payments · for purposes of this section