{"identifier":"/us/usc/t26/s139C","title":26,"num":"\u00a7\u202f139C.","heading":"Certain disability-related first responder retirement payments","text":"\u00a7\u202f139C.\nCertain disability-related first responder retirement payments\n(a)\nIn general\nIn the case of an individual who receives qualified first responder retirement payments for any taxable year, gross income shall not include so much of such payments as do not exceed the annualized excludable disability amount with respect to such individual.\n(b)\nQualified first responder retirement payments\nFor purposes of this section, the term \u201cqualified first responder retirement payments\u201d means, with respect to any taxable year, any pension or annuity which but for this section would be includible in gross income for such taxable year and which is received\u2014\n(1) from a plan described in clause (iii), (iv), (v), or (vi) of section 402(c)(8)(B), and\n(2) in connection with such individual\u2019s qualified first responder service.\n(c)\nAnnualized excludable disability amount\nFor purposes of this section\u2014\n(1)\nIn general\nThe term \u201cannualized excludable disability amount\u201d means, with respect to any individual, the service-connected excludable disability amounts which are properly attributable to the 12-month period immediately preceding the date on which such individual attains retirement age.\n(2)\nService-connected excludable disability amount\nThe term \u201cservice-connected excludable disability amount\u201d means periodic payments received by an individual which\u2014\n(A) are not includible in such individual\u2019s gross income under section 104(a)(1),\n(B) are received in connection with such individual\u2019s qualified first responder service, and\n(C) terminate when such individual attains retirement age.\n(3)\nSpecial rule for partial-year payments\nIn the case of an individual who only receives service-connected excludable disability amounts properly attributable to a portion of the 12-month period described in paragraph (1), such paragraph shall be applied by multiplying such amounts by the ratio of 365 to the number of days in such period to which such amounts were properly attributable.\n(d)\nQualified first responder service\nFor purposes of this section, the term \u201cqualified first responder service\u201d means service as a law enforcement officer, firefighter, paramedic, or emergency medical technician.","url":"https://projectusc.org/usc/t26/s139C.html","content":[{"t":"sec","id":"/us/usc/t26/s139C","children":[{"t":"num","text":"\u00a7\u202f139C."},{"t":"heading","text":"Certain disability-related first responder retirement payments"},{"t":"subsec","id":"/us/usc/t26/s139C/a","children":[{"t":"num","text":"(a)"},{"t":"heading","text":"In general"},{"t":"content","children":[{"t":"p","text":"In the case of an individual who receives qualified first responder retirement payments for any taxable year, gross income shall not include so much of such payments as do not exceed the annualized excludable disability amount with respect to such individual.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s139C/b","children":[{"t":"num","text":"(b)"},{"t":"heading","text":"Qualified first responder retirement payments"},{"t":"chapeau","text":"For purposes of this section, the term \u201cqualified first responder retirement payments\u201d means, with respect to any taxable year, any pension or annuity which but for this section would be includible in gross income for such taxable year and which is received\u2014"},{"t":"para","id":"/us/usc/t26/s139C/b/1","children":[{"t":"num","text":"(1)"},{"t":"content","text":" from a plan described in clause (iii), (iv), (v), or (vi) of section 402(c)(8)(B), and","tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s139C/b/2","children":[{"t":"num","text":"(2)"},{"t":"content","text":" in connection with such individual\u2019s qualified first responder service.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s139C/c","children":[{"t":"num","text":"(c)"},{"t":"heading","text":"Annualized excludable disability amount"},{"t":"chapeau","text":"For purposes of this section\u2014"},{"t":"para","id":"/us/usc/t26/s139C/c/1","children":[{"t":"num","text":"(1)"},{"t":"heading","text":"In general"},{"t":"content","children":[{"t":"p","text":"The term \u201cannualized excludable disability amount\u201d means, with respect to any individual, the service-connected excludable disability amounts which are properly attributable to the 12-month period immediately preceding the date on which such individual attains retirement age.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s139C/c/2","children":[{"t":"num","text":"(2)"},{"t":"heading","text":"Service-connected excludable disability amount"},{"t":"chapeau","text":"The term \u201cservice-connected excludable disability amount\u201d means periodic payments received by an individual which\u2014"},{"t":"subpara","id":"/us/usc/t26/s139C/c/2/A","children":[{"t":"num","text":"(A)"},{"t":"content","text":" are not includible in such individual\u2019s gross income under section 104(a)(1),","tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s139C/c/2/B","children":[{"t":"num","text":"(B)"},{"t":"content","text":" are received in connection with such individual\u2019s qualified first responder service, and","tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s139C/c/2/C","children":[{"t":"num","text":"(C)"},{"t":"content","text":" terminate when such individual attains retirement age.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s139C/c/3","children":[{"t":"num","text":"(3)"},{"t":"heading","text":"Special rule for partial-year payments"},{"t":"content","children":[{"t":"p","text":"In the case of an individual who only receives service-connected excludable disability amounts properly attributable to a portion of the 12-month period described in paragraph (1), such paragraph shall be applied by multiplying such amounts by the ratio of 365 to the number of days in such period to which such amounts were properly attributable.","tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s139C/d","children":[{"t":"num","text":"(d)"},{"t":"heading","text":"Qualified first responder service"},{"t":"content","children":[{"t":"p","text":"For purposes of this section, the term \u201cqualified first responder service\u201d means service as a law enforcement officer, firefighter, paramedic, or emergency medical technician.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}