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)]

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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.
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