Sponsors (6)
The bill increases take-home pay and may help retain experienced law-enforcement officers by excluding up to $100,000 of their earned income from federal tax, at the cost of reduced federal revenue, unequal treatment of other public servants, and added tax-administration complexity.
Qualified law enforcement officers (up to $100,000 of earned income) keep more of their pay each year because that income is excluded from federal taxes, increasing their after-tax compensation.
Provides a targeted financial benefit for experienced officers (5+ years), which is likely to improve retention of seasoned law-enforcement personnel.
Reduces federal tax revenue, which could increase deficits, force cuts to other programs, or require higher taxes elsewhere.
Creates unequal tax treatment favoring law enforcement over other public servants, risking perceptions of unfairness among teachers, firefighters, EMS, and other first responders.
Adds complexity for tax administration because the IRS must verify eligibility (service aggregation, full-time status), potentially increasing compliance costs and administrative burden.
Based on analysis of 2 sections of legislative text.
Excludes up to $100,000 of ordinary income from federal gross income each year for qualifying full‑time law enforcement officers with 5+ years service.
Official title: To amend the Internal Revenue Code of 1986 to exclude certain income of law enforcement officers from gross income.
Introduced January 22, 2026 by Brian K. Fitzpatrick · Last progress January 22, 2026
Excludes up to $100,000 of ordinary income each year from gross income for qualifying full‑time law enforcement officers who have at least five years of full‑time service as of the start of the taxable year. The exclusion applies to Federal, State, and local officers (including corrections, probation/parole, sheriffs, deputies, judicial officers, and school resource officers) and takes effect for taxable years beginning after enactment.