service-connected excludable disability amount

(2) Service-connected excludable disability amount The 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.

Source

26 USC § 139C(c)(2)


Scoping language

For purposes of this section
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