Sponsors (4)
The bill gives substantial, targeted tax relief to qualified law enforcement officers to boost take-home pay and retention, at the cost of reduced federal revenue, perceived unfairness toward other public servants, and added tax-administration complexity.
Qualified law enforcement officers: exclude up to $100,000 of earned income from federal taxes each year, increasing their after-tax pay and providing a financial incentive that may help retain experienced officers.
All taxpayers: the exclusion reduces federal tax revenue, which could widen deficits or require cuts to programs or higher taxes elsewhere.
Teachers, firefighters, other first responders and the general public: creates unequal tax treatment favoring law enforcement, which may be perceived as unfair and harm morale or recruiting in other public-service professions.
Taxpayers and federal administrators: implementing the new exclusion requires additional IRS verification (service aggregation, full-time status), adding complexity and administrative burden for filing and enforcement.
Based on analysis of 2 sections of legislative text.
Excludes up to $100,000 of ordinary income per year from federal gross income for qualifying full‑time law enforcement officers with at least five years aggregated service.
Introduced January 22, 2026 by Brian K. Fitzpatrick · Last progress January 22, 2026
Excludes up to $100,000 of ordinary income each year from federal gross income for qualifying full‑time law enforcement officers who have accumulated at least five years of full‑time service as of the start of the taxable year. The definition of law enforcement covers Federal, State, and local personnel involved in crime control or criminal law enforcement (including police, corrections, probation, parole, judicial officers, sheriffs and deputies) and explicitly includes school resource officers by reference to federal law; the exclusion applies to taxable years beginning after enactment. One non‑substantive provision only provides the Act's short title.