qualified state and local tax benefit
Defined in 1 place of the United States Code.
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.
Source
- 2007–present26 U.S.C. § 139BInternal Revenue Code · Benefits provided to volunteer firefighters and emergency medical responders · for purposes of this section