Sec. 40304. Exclusion of benefits provided to volunteer firefighters and emergency medical responders made permanent
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/bill/116/hr/6800/eh/section-40304A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 139B of the Internal Revenue Code of 1986 is amended by striking subsection (d). The amendment made by this section shall apply to taxable years beginning after December 31, 2020.