service-connected excludable disability amount
Defined in 1 place of the United States Code.
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.
Source
- 2022–present26 U.S.C. § 139CInternal Revenue Code · Certain disability-related first responder retirement payments · for purposes of this section