### Question
How is the term qualified state and local tax benefit defined?


### Answer
The term **qualified state and local tax benefit** is defined in *26 U.S.C. § 139B* as the following:

> any reduction or rebate of a tax described in paragraph (1), (2), or (3) of section 164(a) provided by a State or political division thereof on account of services performed 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**

