Fire Service Workforce Stability Act of 2026 excludes first $100,000 of income for firefighters and emergency medical services personnel.

The Fire Service Workforce Stability Act of 2026 amends the Internal Revenue Code to exclude the first $100,000 of ordinary income from gross income for qualified firefighters and emergency medical services personnel. A qualified taxpayer includes full-time firefighters with at least five years of service or qualified volunteer first responders who submit a verification letter. The exclusion applies to taxable years beginning after the enactment of the Act.

Fire Service Workforce Stability Act of 2026 excludes first $100,000 of income for firefighters and emergency medical services personnel.

The Fire Service Workforce Stability Act of 2026 amends the Internal Revenue Code to exclude the first $100,000 of ordinary income from gross income for qualified firefighters and emergency medical services personnel. A qualified taxpayer includes full-time firefighters with at least five years of service or qualified volunteer first responders who submit a verification letter. The exclusion applies to taxable years beginning after the enactment of the Act.