Fuel the Force Act of 2026

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 7210 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 7210 To amend the Internal Revenue Code of 1986 to exclude certain income of law enforcement officers from gross income. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES January 22, 2026 Mr. Fitzpatrick (for himself and Ms. Perez) 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 law enforcement officers 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 ``Fuel the Force Act of 2026''. SEC. 2. EXCLUSION OF CERTAIN INCOME FROM GROSS INCOME OF LAW ENFORCEMENT OFFICERS. (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 LAW ENFORCEMENT OFFICERS. ``(a) In General.--In the case of a qualified taxpayer, gross income does not include qualified income. ``(b) Qualified Taxpayer.--For purposes of this section, the term `qualified taxpayer' means, with respect to a taxable year, an individual that-- ``(1) worked full-time during such taxable year as a law enforcement officer, and ``(2) has worked full-time as a law enforcement officer for periods aggregating not less than 5 years (determined as of the beginning of such taxable year). ``(c) 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. ``(d) Law Enforcement Officer.--For purposes of this section, the term `law e