qualified volunteer fire department
(2) Qualified volunteer fire department For purposes of this subsection, the term “qualified volunteer fire department” means, with respect to a political subdivision of a State, any organization— (A) which is organized and operated to provide firefighting or emergency medical services for persons in an area (within the jurisdiction of such political subdivision) which is not provided with any other firefighting services, and (B) which is required (by written agreement) by the political subdivision to furnish firefighting services in such area. For purposes of subparagraph (A), other firefighting services provided in an area shall be disregarded in determining whether an organization is a qualified volunteer fire department if such other firefighting services are provided by a qualified volunteer fire department (determined with the application of this sentence) and such organization and the provider of such other services have been continuously providing firefighting services to such area since January 1, 1981 .