Pub. L. 116-260, div. EE, tit. I, subtit. A, sec. 103
BENEFITS PROVIDED TO VOLUNTEER FIREFIGHTERS AND EMERGENCY MEDICAL RESPONDERS.
SEC. 103. BENEFITS PROVIDED TO VOLUNTEER FIREFIGHTERS AND EMERGENCY MEDICAL RESPONDERS.(a) In General.—Section 139B is amended by striking subsection (d).(b) Effective Date.—The amendment made by this section shall apply to taxable years beginning after December 31, 2020.