H.R. 10818
Fire Service Workforce Stability Act of 2026
Summary:
• The "Fire Service Workforce Stability Act of 2026" amends the Internal Revenue Code to exclude up to the first $100,000 of ordinary income per taxable year from gross income for qualifying firefighters and emergency medical services personnel
• To qualify as a full-time employee, an individual must have worked full-time in fire protection activities for at least 5 years and must be currently working full-time in such activities during the taxable year
• Volunteer first responders may also qualify if they have continuously served for 5 years, met minimum activity requirements, and submit a verification letter from their employer to the Secretary
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• To qualify as a full-time employee, an individual must have worked full-time in fire protection activities for at least 5 years and must be currently working full-time in such activities during the taxable year
• Volunteer first responders may also qualify if they have continuously served for 5 years, met minimum activity requirements, and submit a verification letter from their employer to the Secretary
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