This bill would allow law enforcement officers to exclude up to $100,000 of their annual income from federal taxes. The benefit applies to full-time officers working for federal, state, or local law enforcement and corrections agencies—including police, sheriffs, probation and parole officers, and school resource officers—who have at least five years of service. The tax exclusion would take effect for any tax year beginning after the bill is enacted into law, with no specific funding required since it operates through the tax code. The measure is designed to provide financial relief to law enforcement and corrections personnel as a form of compensation recognition. The bill was introduced on January 22, 2026, by Representatives Fitzpatrick and Perez and referred to the House Ways and Means Committee.
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