Pub. L. 116-260, div. EE, tit. I, subtit. A, sec. 103 (as amended)
BENEFITS PROVIDED TO VOLUNTEER FIREFIGHTERS AND EMERGENCY MEDICAL RESPONDERS.
SEC. 103. BENEFITS PROVIDED TO VOLUNTEER FIREFIGHTERS AND EMERGENCY MEDICAL RESPONDERS.
(a) [26 U.S.C. 139B] In General.—Section 139B is amended by striking subsection (d).
(b) [26 U.S.C. 139B note] Effective Date.—The amendment made by this section shall apply to taxable years beginning after December 31, 2020.
- Cross-references to the US Code
- 26 U.S.C. 139B26 U.S.C. 139B note