### Question
How is the term qualified payment defined?


### Answer
The term **qualified payment** is defined in *26 U.S.C. § 139B* as the following:

> any payment (whether reimbursement or otherwise) provided by a State or political division thereof on account of the performance of services as a member of a qualified volunteer emergency response organization

#### Citation:
  - *26 U.S.C. § 139B*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART III-ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME**

