qualified volunteer emergency response organization
Defined in 1 place of the United States Code.
The term “qualified volunteer emergency response organization” means any volunteer organization—
(A) which is organized and operated to provide firefighting or emergency medical services for persons in the State or political subdivision, as the case may be, and
(B) which is required (by written agreement) by the State or political subdivision to furnish firefighting or emergency medical services in such State or political subdivision.
Source
- 2013–present26 U.S.C. § 139BInternal Revenue Code · Benefits provided to volunteer firefighters and emergency medical responders · for purposes of this section
The term "qualified volunteer emergency response organization" means any volunteer organization—
(A) which is organized and operated to provide firefighting or emergency medical services for persons in the State or political subdivision, as the case may be, and
(B) which is required (by written agreement) by the State or political subdivision to furnish firefighting or emergency medical services in such State or political subdivision.
This section shall not apply with respect to taxable years beginning—
Source
- 2019–202026 U.S.C. § 139BInternal Revenue Code · Benefits provided to volunteer firefighters and emergency medical responders · for purposes of this section
The term "qualified volunteer emergency response organization" means any volunteer organization—
(A) which is organized and operated to provide firefighting or emergency medical services for persons in the State or political subdivision, as the case may be, and
(B) which is required (by written agreement) by the State or political subdivision to furnish firefighting or emergency medical services in such State or political subdivision.
This section shall not apply with respect to taxable years beginning after December 31, 2010.
Source
- 2007–201926 U.S.C. § 139BInternal Revenue Code · Benefits provided to volunteer firefighters and emergency medical responders · for purposes of this section