qualified first responder retirement payments

Defined in 1 place of the United States Code.

For purposes of this section, the term “qualified first responder retirement payments” means, with respect to any taxable year, any pension or annuity which but for this section would be includible in gross income for such taxable year and which is received—

(1) from a plan described in clause (iii), (iv), (v), or (vi) of section 402(c)(8)(B), and

(2) in connection with such individual’s qualified first responder service.

Source

2026–present 26 U.S.C. § 139CInternal Revenue Code · Certain disability-related first responder retirement payments · for purposes of this section

For purposes of this section, the term "qualified first responder retirement payments" means, with respect to any taxable year, any pension or annuity which but for this section would be includible in gross income for such taxable year and which is received—

(1) from a plan described in clause (iii), (iv), (v), or (vi) of section 402(c)(8)(B), and

(2) in connection with such individual's qualified first responder service.

For purposes of this section—

(1) In general

Source

2022–2026 26 U.S.C. § 139CInternal Revenue Code · Certain disability-related first responder retirement payments · for purposes of this section