Fuel the Force Act of 2026 excludes up to $100,000 of income for law enforcement officers from gross income.

The Fuel the Force Act of 2026 amends the Internal Revenue Code to exclude certain income from the gross income of law enforcement officers. Specifically, it introduces a new section 139M that excludes the first $100,000 of ordinary income earned by qualified taxpayers. A qualified taxpayer is defined as an individual who worked full-time as a law enforcement officer for periods aggregating at least five years. This provision applies to taxable years beginning after the date of enactment.

Fuel the Force Act of 2026 excludes up to $100,000 of income for law enforcement officers from gross income.

The Fuel the Force Act of 2026 amends the Internal Revenue Code to exclude certain income from the gross income of law enforcement officers. Specifically, it introduces a new section 139M that excludes the first $100,000 of ordinary income earned by qualified taxpayers. A qualified taxpayer is defined as an individual who worked full-time as a law enforcement officer for periods aggregating at least five years. This provision applies to taxable years beginning after the date of enactment.