U.S. Congress legislation · 119th Congress
HB10818: Fire Service Workforce Stability Act of 2026
Status: In committee, October 15, 2026
To amend the Internal Revenue Code of 1986 to exclude certain income of firefighters and emergency medical services personnel from gross income.
What the bill says
To amend the Internal Revenue Code of 1986 to exclude certain income of firefighters and emergency medical services personnel from gross income.
From the introduced text, October 15, 2026:
A BILL To amend the Internal Revenue Code of 1986 to exclude certain income of firefighters and emergency medical services personnel from gross income. SECTION 1. Short title This Act may be cited as the Fire Service Workforce Stability Act of 2026 . SECTION 2. Exclusion of certain income from gross income of firefighters and emergency medical services personnel (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: SECTION 139M. Certain income of firefighters and emergency medical services personnel (a) In general In the case of a qualified taxpayer, gross income does not include qualified income. (b) 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. (c) Qualified taxpayer For purposes of this section, the term qualified taxpayer means, with respect to a taxable year-- (1) any individual that-- (A) worked full-time during such taxable year as an employee in fire protection activities (as defined in section 3(y) of the Fair Labor Standards Act ( 29 U.S.C. 203(y) )), and (B) has worked full-time as an employee in fire protection activities (as so defined) for periods aggregating …
Sponsors
- Brian Fitzpatrick (R, HD-001) · primary sponsor
Latest actions
- : Referred to the House Committee on Ways and Means.
- : Introduced in House
Subjects: Taxation
Common questions
- What is HB10818?
- HB10818 is a bill in Congress (119th Congress): Fire Service Workforce Stability Act of 2026.
- What does HB10818 do?
- In its own words: To amend the Internal Revenue Code of 1986 to exclude certain income of firefighters and emergency medical services personnel from gross income.
- What is the status of HB10818?
- In committee as of October 15, 2026. Latest action: Referred to the House Committee on Ways and Means. (October 15, 2026).
- Who sponsored HB10818?
- Brian Fitzpatrick (R, HD-001).
- Where is the official record for HB10818?
- On the Congress website: https://www.congress.gov/bill/119th-congress/house-bill/10818
Source: official Congress record. Tracked by Delilah, AI for legislation across all 50 states and Congress.