### Question
What is the definition of qualified volunteer emergency response organization?


### Answer
The definition of **qualified volunteer emergency response organization** is as follows in *26 U.S.C. § 139B*:

> any volunteer organization—



(A) which is organized and operated to provide firefighting or emergency medical services for persons in the State or political subdivision, as the case may be, and



(B) which is required (by written agreement) by the State or political subdivision to furnish firefighting or emergency medical services in such State or political subdivision

#### 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**

