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. . (b) Clerical amendment The table of sections for part III of subchapter B of chapter 1 is amended by inserting after the item relating to section 139B the following new item: Sec. 139C. Certain disability-related first responder retirement payments. . (c) Effective date The amendments made by this section shall apply to amounts received with respect to taxable years beginning after the date of the enactment of this Act.