Fire Service Workforce Stability Act of 2026

[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-