H.R. 7210: Fuel the Force Act of 2026

This bill, titled the Fuel the Force Act of 2026, proposes changes to the U.S. tax code specifically concerning law enforcement officers' income. Here are the key features:

Exclusion of Income

The bill allows certain income earned by qualifying law enforcement officers to be excluded from their gross income for federal tax purposes. This means that qualified officers will not need to pay federal taxes on a portion of their earnings.

Who Qualifies?

To be considered a qualified taxpayer, an individual must meet the following criteria:

• Work full-time as a law enforcement officer during the taxable year.
• Have a total of at least five years of full-time work as a law enforcement officer by the beginning of the taxable year.

What Income is Excluded?

The bill specifies that qualified income refers to the first $100,000 of ordinary income earned by the qualified law enforcement officer during the taxable year. This means they will not be taxed on this amount, potentially resulting in significant tax savings.

Definition of Law Enforcement Officer

The bill provides a definition for what constitutes a law enforcement officer, including:

• Individuals serving in federal, state, or local law enforcement or correctional agencies involved in law enforcement actions.
• Roles such as police officers, probation and parole officers, corrections officers, judicial officers, and deputies.
• School resource officers as defined in the Omnibus Crime Control and Safe Streets Act of 1968.

Implementation and Effective Date

The proposed amendments would take effect for taxable years beginning after the bill is enacted. Therefore, officers would be able to benefit from this income exclusion in the year following its passage.

Clerical Amendments

The bill includes a clerical amendment to the tax code to formally incorporate this new section regarding the income exclusion for qualified law enforcement officers.

Relevant Companies

None found.