H.R. 7210

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 7210 Introduced in House (IH)]

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119th CONGRESS
2d Session
H. R. 7210

To amend the Internal Revenue Code of 1986 to exclude certain income of 
law enforcement officers from gross income.

_______________________________________________________________________

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.
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