Origin: Due to Massachusetts' conformity with IRC § 139B, a member of a qualified volunteer emergency response organization may exclude from gross income (i) any qualified state or local tax benefit provided on account of the member's services and (ii) qualified payments of up to $600 for the member's services. A "qualified volunteer emergency response organization" is any volunteer organization which is (i) organized and operated to provide firefighting or emergency medical services, and (ii) is required to provide such services by a state or local government. A taxpayer may take a charitable deduction for expenses incurred in performing services as a member of a qualified volunteer emergency response organization only to the extent those expenses exceed the amount of the taxpayer's qualified payments excluded from federal gross income under IRC § 139B.
Origin: IRC § 139B
Personal Income Tax
Exclusions from Gross Income
1.046
Exclusion Of Benefits Provided To Volunteer Firefighters And Emergency Medical Responders
Due to Massachusetts' conformity with IRC § 139B, a member of a qualified volunteer emergency response organization may exclude from gross income (i) any qualified state or local tax benefit provided on account of the member's services and (ii) qualified payments of up to $600 for the member's services. A "qualified volunteer emergency response organization" is any volunteer organization which is (i) organized and operated to provide firefighting or emergency medical services, and (ii) is required to provide such services by a state or local government. A taxpayer may take a charitable deduction for expenses incurred in performing services as a member of a qualified volunteer emergency response organization only to the extent those expenses exceed the amount of the taxpayer's qualified payments excluded from federal gross income under IRC § 139B.
<a href="https://www.law.cornell.edu/uscode/text/26/139B" target="_blank">IRC § 139B</a>
0.6
0.7
0.7
0.7
0.7
