Federal119Active

HR10818

Fire Service Workforce Stability Act of 2026

Last scannedOct 19, 2026, 2:45 AM

In one sentence

This bill would allow certain firefighters and emergency medical services personnel to exclude the first $100,000 of their ordinary income from federal gross income.

Amends the Internal Revenue Code of 1986 to add a new section regarding income exclusion.
Excludes the first $100,000 of ordinary income from gross income for qualified taxpayers.
Defines qualified taxpayers as full-time employees in fire protection activities with at least 5 years of service.
Defines qualified taxpayers as qualified volunteer first responders who submit a verification letter to the Secretary of the Treasury.
Requires volunteer first responders to have continuously served for 5 years and meet specific membership or hour requirements.
Applies to taxable years beginning after the date the bill is enacted.

Full-time employees in fire protection activities who have worked for at least 5 years.
Bona fide volunteers performing qualified services for an eligible employer who meet specific service and certification requirements.
The Secretary of the Treasury, who receives verification letters from qualified volunteer first responders.

The bill does not specify how the IRS will process the verification letters from volunteers.
The bill does not state if this exclusion applies to state or local taxes.
The bill relies on existing definitions for terms like 'bona fide volunteer' and 'eligible employer' from another section of the tax code.

Plain language

Gross income: The total income a person earns before taxes are taken out.
Qualified income: The first $100,000 of ordinary income earned by a qualified taxpayer in a taxable year.
Verification letter: A written letter from the head of the eligible employer that includes the volunteer's start date, attests to their service requirements, and includes a copy of their certification.

Official record

Source checked

Official activity