Excludes up to $100,000 of income for firefighters and emergency medical services personnel from gross income.

The bill amends the Internal Revenue Code to exclude up to $100,000 of ordinary income for full-time firefighters and emergency medical services personnel from gross income. This applies to those who have worked full-time for at least five years and qualified volunteers who meet specific service and certification requirements. The exclusion applies to taxable years beginning after the date of enactment.

Excludes up to $100,000 of income for firefighters and emergency medical services personnel from gross income.

The bill amends the Internal Revenue Code to exclude up to $100,000 of ordinary income for full-time firefighters and emergency medical services personnel from gross income. This applies to those who have worked full-time for at least five years and qualified volunteers who meet specific service and certification requirements. The exclusion applies to taxable years beginning after the date of enactment.