# 119-hr-10818: Fire Service Workforce Stability Act of 2026

119-hr-10818, Fire Service Workforce Stability Act of 2026, is a 119th Congress bill sponsored by Rep. Fitzpatrick, Brian K. [R-PA-1] (R-PA); status introduced; PRIA reads it as touching household money (as of 2026-10-28).

- Canonical: https://policyrisk.com/legislation/119-hr-10818
- As of: 2026-10-28
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-10818
- Congress: 119
- Title: Fire Service Workforce Stability Act of 2026
- Status: introduced
- Introduced: 2026-10-15
- Sponsor: Rep. Fitzpatrick, Brian K. [R-PA-1] (R-PA)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-10-28

## 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. - 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.

## Provisions PRIA read

- Tax Break for Fire Responders: benefit, high. 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…

## Related bills

- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-4669: FEMA Act of 2025
- 119-hr-3001: To advance commonsense priorities.
- 119-hr-4393: DIGNIDAD (Dignity) Act of 2025
- 119-hr-1923: Modernizing Wildfire Safety and Prevention Act of 2025
- 119-hr-3338: MARKET CHOICE Act

## Sources
- [119-hr-10818 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/10818)

## Related
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-4669: FEMA Act of 2025](https://policyrisk.com/legislation/119-hr-4669)
- [119-hr-3001: To advance commonsense priorities.](https://policyrisk.com/legislation/119-hr-3001)
- [119-hr-4393: DIGNIDAD (Dignity) Act of 2025](https://policyrisk.com/legislation/119-hr-4393)
- [119-hr-1923: Modernizing Wildfire Safety and Prevention Act of 2025](https://policyrisk.com/legislation/119-hr-1923)
- [119-hr-3338: MARKET CHOICE Act](https://policyrisk.com/legislation/119-hr-3338)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-10818 (as of 2026-10-28).