Fire Service Workforce Stability Act of 2026

139M. Certain income of firefighters and emergency medical services personnel

(a) In general. In the case of a qualified taxpayer, gross income does not include qualified income.

(b) Qualified income. For purposes of this section, the term qualified income means, with respect to any taxable year, the first $100,000 of ordinary income earned by the taxpayer during such taxable year.

(c) Qualified taxpayer. For purposes of this section, the term qualified taxpayer means, with respect to a taxable year—

(1) any individual that—

(A) worked full-time during such taxable year as an employee in fire protection activities (as defined in section 3(y) of the Fair Labor Standards Act (29 U.S.C. 203(y))), and

(B) has worked full-time as an employee in fire protection activities (as so defined) for periods aggregating not less than 5 years (determined as of the beginning of such taxable year), and

(2) any qualified volunteer first responder who submits the verification letter referred to in subsection (d)(1)(B) during such taxable year.

(d) Qualified volunteer first responder. For purposes of this section—

(1) In general. The term qualified volunteer first responder means any individual who—

(A) is a bona fide volunteer performing qualified services for an eligible employer,

(B) submits a verification letter to the Secretary,

(C) continuously served as a volunteer for the eligible employer during the 5-year period preceding the date on which the individual submits the verification letter referred to in subparagraph (B),

(D) during each of the 5 years described in subparagraph (C)—

(i) met the minimum requirements for active membership established by the eligible employer, or

(ii) if the eligible employer did not establish minimum requirements, volunteered for not less than 200 hours, and

(E) is certified as a volunteer in fire protection activities in the State, political subdivision of a State, or jurisdiction of an Indian Tribe.

(2) Verification letter. The term verification letter means a written letter from the head of the eligible employer for which the qualified volunteer first responder volunteers which—

(A) includes the date on which the qualified volunteer first responder joined the eligible employer as a volunteer,

(B) attests to the Secretary that the qualified volunteer first responder meets the requirements of subparagraphs (C) and (D) of paragraph (1), and

(C) includes a copy of the certification described in paragraph (1)(E).

(3) Indian tribe. The term Indian Tribe has the meaning given the term Indian tribe in section 501(b) of the Housing Act of 1949 (42 U.S.C. 1471(b)).

(4) Certain other terms. The terms bona fide volunteer, eligible employer, and qualified services have the meanings given those terms in section 457(e).

Sec. 139M. Certain income of firefighters and emergency medical services personnel.