26 U.S.C. § 139C

Certain disability-related first responder retirement payments

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(a) In general

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.

(b) Qualified first responder retirement paymentsFor purposes of this section, the term “qualified first responder retirement payments” 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—(1) from a plan described in clause (iii), (iv), (v), or (vi) of section 402(c)(8)(B), and(2) in connection with such individual’s qualified first responder service.(c) Annualized excludable disability amountFor purposes of this section—(1) In general

The term “annualized excludable disability amount” 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.

(2) Service-connected excludable disability amountThe term “service-connected excludable disability amount” means periodic payments received by an individual which—(A) are not includible in such individual’s gross income under section 104(a)(1),(B) are received in connection with such individual’s qualified first responder service, and(C) terminate when such individual attains retirement age.(3) Special rule for partial-year payments

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.

(d) Qualified first responder service

For purposes of this section, the term “qualified first responder service” means service as a law enforcement officer, firefighter, paramedic, or emergency medical technician.

(Added Pub. L. 117–328, div. T, title III, § 309(a), Dec. 29, 2022, 136 Stat. 5345.)Editorial NotesPrior Provisions

A prior section, added Pub. L. 111–5, div. B, title III, § 3001(a)(15)(A), Feb. 17, 2009, 123 Stat. 465; amended Pub. L. 111–144, § 3(b)(5)(B), Mar. 2, 2010, 124 Stat. 44, related to COBRA premium assistance, prior to repeal by Pub. L. 115–141, div. U, title IV, § 401(d)(7)(C), Mar. 23, 2018, 132 Stat. 1212.

Statutory Notes and Related SubsidiariesEffective Date

Pub. L. 117–328, div. T, title III, § 309(c), Dec. 29, 2022, 136 Stat. 5346, provided that: “The amendments made by this section [enacting this section] shall apply to amounts received with respect to taxable years beginning after December 31, 2026.”

Notes of Decisions

Cited in 1 case, 2013–2013 · leading case: United States v. Hopkins, 927 F. Supp. 2d 1120 (D.N.M. 2013).

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United States v. Hopkins, 927 F. Supp. 2d 1120 (D.N.M. 2013). “§ 132 , to recently enacted deductions, such as COBRA 9 premium assis *1163 tance enacted in 2009, see 26 U.S.C. § 139C. It is thus clear from the IRC’s structure that Congress’ definition of income is inclusive, and is intended to cover all accessions to wealth other than those…”

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