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To amend the Internal Revenue Code of 1986 to exclude certain income of law enforcement officers from gross income.
Summary
This bill provides a tax exclusion for law enforcement officers, allowing them to exclude the first $100,000 of ordinary income from federal taxation in a given year. To qualify, an officer must work full-time in law enforcement during the taxable year and have at least 5 years of cumulative full-time law enforcement experience. The law enforcement officer definition includes federal, state, and local police, corrections, probation, parole, judicial officers, sheriffs and deputies, and school resource officers. The tax exclusion applies to taxable years beginning after the bill is enacted.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
5 cosponsors
Money behind the sponsor
Top reported contributors to Brian K. Fitzpatrick’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.
Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Brian K. Fitzpatrick → · Outside spending →
Actions (2)
- Jan 22, 2026 Referred to the House Committee on Ways and Means. · house
- Jan 22, 2026 Introduced in House
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Full text
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 enforcement officer’ means—
“(1) an individual serving a Federal, State, or local law enforcement or corrections agency who is involved in crime and juvenile delinquency control or reduction, or enforcement of the criminal laws (including juvenile delinquency), including police, corrections, probation, parole, and judicial officers, and sheriffs and their deputies, and
“(2) any school resource officer (as defined in section 1709 of the Omnibus Crime Control and Safe Streets Act of 1968 (34 U.S.C. 10389)).”.
(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 law enforcement officers.”.
(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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