PRIA Logo™
119-hr-10818119th CongressWALLET

Fire Service Workforce Stability Act of 2026

Sponsored By: Representative Fitzpatrick, Brian K. [R-PA-1]

Introduced

Summary

Creates a targeted income exclusion for firefighters and EMS personnel. The Fire Service Workforce Stability Act of 2026 would let qualifying paid and volunteer first responders exclude up to $100,000 of ordinary income per taxable year from gross income as an income exclusion rather than a tax credit.

Show full summary
  • Full-time firefighters and EMS who have worked full-time in fire protection activities for at least five years would be able to exclude up to $100,000 of ordinary income each taxable year. That lowers taxable income for long-tenured paid responders and is aimed at improving workforce stability.
  • Volunteer first responders could qualify after submitting a verification letter if they continuously served five years, met employer minimum active membership rules or volunteered at least 200 hours each year, and hold state or tribal certification. The bill ties volunteer eligibility to existing §457(e) definitions and requires employer attestation.
  • Eligible employers must provide a verification letter and a copy of the volunteer's certification for the Secretary to accept the exclusion. The proposal creates new Sec. 139M, references the Fair Labor Standards Act and the Housing Act definition of Indian Tribe, and would apply to taxable years beginning after enactment.

Personalized for You

How does this bill affect your finances?

Personalize government policy and PRIA will tell you what this bill means for your household, plus every other piece of legislation we track. PRIA reads each provision against your financial profile to show you exactly what matters to your wallet.

Free to download

Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Tax Break for Fire Responders

If enacted, you would be able to exclude up to $100,000 of ordinary income from federal gross income each tax year. The exclusion would lower your federal income tax; it would not be a refundable payment. Full‑time fire and EMS workers would qualify only if they had at least five years of full‑time service by the start of the tax year. Bona fide volunteers would qualify only with five years of continuous volunteer service, state or tribal certification, meeting yearly activity rules or at least 200 hours per year when no employer minimum exists, and an employer verification letter. You would need an annual written verification from your employer and the rule would apply to taxable years beginning after enactment.

Sponsors & CoSponsors

Sponsor

Fitzpatrick, Brian K. [R-PA-1]

PA • R

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

No roll call votes available for this bill.

View on Congress.gov
Back to Legislation