Sponsors (4)
The bill provides substantial tax exclusions to experienced law enforcement officers (including school resource officers) to boost pay and retention, at the cost of reduced federal revenue, unequal treatment of other public servants, and additional administrative burden.
Experienced full-time law enforcement officers (≥5 years of service) can exclude up to $100,000 of ordinary income each year, directly lowering their federal tax liability.
Mid- to higher-earning law enforcement officers, including those serving as school resource officers, will see higher take-home pay, which is likely to improve recruitment and retention for law enforcement agencies.
School resource officers are explicitly included in the definition of qualifying officers, extending the tax benefit to officers who work in schools.
Federal government revenues will be reduced because the exclusion lowers taxable income, potentially increasing budget pressures or requiring spending cuts or offsets elsewhere.
Teachers, firefighters, and other public-sector workers will not receive comparable tax breaks, creating unequal tax treatment that may be viewed as unfair.
The IRS and employers (payroll systems) will face added administrative and compliance burden to determine qualifying status and track excluded income, increasing complexity for taxpayers and administrators.
Based on analysis of 2 sections of legislative text.
Excludes up to the first $100,000 of annual ordinary income from federal gross income for full-time law enforcement officers with at least five years of service.
Introduced January 22, 2026 by Brian K. Fitzpatrick · Last progress January 22, 2026
Creates a federal tax exclusion that lets qualifying full-time law enforcement officers exclude up to $100,000 of ordinary income per year from gross income for federal income tax. To qualify, an individual must be a full-time law enforcement officer (including police, corrections, probation/parole, sheriffs/deputies, judicial officers, and school resource officers) and have at least five years of aggregated full-time service as of the start of the taxable year. The exclusion applies to taxable years beginning after enactment.