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Sponsored byBrian K. Fitzpatrick
Last updated Oct 15, 2026 · Federal · Source: LegiScan ↗
The Fire Service Workforce Stability Act of 2026 amends the Internal Revenue Code to exclude up to the first $100,000 of ordinary income earned by qualifying full-time firefighters, emergency medical services personnel, and certain long-serving volunteer first responders from federal gross income, effectively providing them with a substantial tax exemption.
[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 10818 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 10818 To amend the Internal Revenue Code of 1986 to exclude certain income of firefighters and emergency medical services personnel from gross income. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES October 15, 2026 Mr. Fitzpatrick introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to exclude certain income of firefighters and emergency medical services personnel from gross income. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Fire Service Workforce Stability Act of 2026''. SEC. 2. EXCLUSION OF CERTAIN INCOME FROM GROSS INCOME OF FIREFIGHTERS AND EMERGENCY MEDICAL SERVICES PERSONNEL. (a) In General.--Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 139L the following new section: ``SEC. 139M. CERTAIN INCOME OF FIREFIGHTERS AND EMERGENCY MEDICAL SERVICES PERSONNEL. ``(a) In General.--In the case of a qualified taxpayer, gross income does not include qualified income. ``(b) Qualified Income.--For purposes of this section, the term `qualified income' means, with respect to any taxable year, the first $100,000 of ordinary income earned by the taxpayer during such taxable year. ``(c) Qualified Taxpayer.--For purposes of this section, the term `qualified taxpayer' means, with respect to a taxable year-- ``(1) any individual that-- ``(A) worked full-time during such taxable year as an employee in fire protection activities (as defined in section 3(y) of the Fair Labor Standards Act (29 U.S.C. 203(y))), and ``(B) has worked full-time as an employee in fire protection activities (as so defined) for periods aggregating not less than 5 years (determined as of the beginning of such taxable year), and ``(2) any qualified volunteer first responder who submits the verification letter referred to in subsection (d)(1)(B) during such taxable year. ``(d) Qualified Volunteer First Responder.--For purposes of this section-- ``(1) In general.--The term `qualified volunteer first responder' means any individual who-- ``(A) is a bona fide volunteer performing qualified services for an eligible employer, ``(B) submits a verification letter to the Secretary, ``(C) continuously served as a volunteer for the eligible employer during the 5-year period preceding the date on which the individual submits the verification letter referred to in subparagraph (B), ``(D) during each of the 5 years described in subparagraph (C)-- ``(i) met the minimum requirements for active membership established by the eligible employer, or ``(ii) if the eligible employer did not establish minimum requirements, volunteered for not less than 200 hours, and ``(E) is certified as a volunteer in fire protection activities in the State, political subdivision of a State, or jurisdiction of an Indian Tribe. ``(2) Verification letter.--The term `verification letter' means a written letter from the head of the eligible employer for which the qualified volunteer first responder volunteers which-- ``(A) includes the date on which the qualified volunteer first responder joined the eligible employer as a volunteer, ``(B) attests to the Secretary that the qualified volunteer first responder meets the requirements of subparagraphs (C) and (D) of paragraph (1), and ``(C) includes a copy of the certification described in paragraph (1)(E). ``(3) Indian tribe.--The term `Indian Tribe' has the meaning given the term `Indian tribe' in section 501(b) of the Housing Act of 1949 (42 U.S.C. 1471(b)). ``(4) Certain other terms.--The terms `bona fide volunteer', `eligible employer', and `qualified services' have the meanings given those terms in section 457(e).''. (b) Clerical Amendment.--The table of sections for part III of subchapter B of chapter 1 of such Code is amended by inserting after the item relating to section 139L the following new item: ``Sec. 139M. Certain income of firefighters and emergency medical services personnel.''. (c) Effective Date.--The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this section. <all>
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