Fire and rescue workers get a $100,000 yearly tax break.

What it does

This bill lets fire and rescue workers exclude up to $100,000 of yearly income from federal taxes. Full-time fire workers with at least 5 years of work can use it right away. Volunteer fire and rescue workers with 5 years of work and state approval can use it too. The tax break starts for tax years after the bill passes.

Who it affects

Full-time fire and rescue workers with at least 5 years of work get the tax break. Volunteer fire and rescue workers with 5 years of work and state approval also get it. These are public-safety workers who often earn modest pay.

One thing to notice

The $100,000 amount does not grow with prices, so it will be worth less over time. Volunteer fire workers must get a letter from their boss each year to prove they qualify.

From the analysis of the bill text, linked under Primary records below.

Where it stands

• Oct 15, 2026 — Introduced · Congress.gov: “Introduced in House”
• Oct 15, 2026 — Referred to House Committee on Ways and Means · Congress.gov: “Referred to the House Committee on Ways and Means”

Dates and quoted wording are Congress.gov's action record; the timeline shows status changes, not every procedural step.

Words to know

• exclude — leave out; do not count toward taxes owed.
• federal taxes — money paid to the U.S. government based on income.
• rescue workers — people who respond to emergencies and help sick or hurt people.
• state approval — official proof from a state that a person has met training needs.