{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s139B/c/2/A","label":"qualified payment","definition":"The term “qualified payment” means 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.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}