Brian Fitzpatrick (R-PA)
Fire Service Workforce Stability Act of 2026
A Republican bill with no cosponsors
Last activity — Referred to the House Committee on Ways and Means.
In committee
Introduced and handed to a committee in the chamber it started in.
The committee holds it, and most bills are never heard from again. A hearing or a committee vote would be news; silence is the usual outcome, and it kills the bill without anyone voting against it.
Its path through Congress
- Introduced
- In Committee
What this bill would do
The bill is called the Fire Service Workforce Stability Act of 2026. It changes the Internal Revenue Code of 1986 to exclude certain income of firefighters and emergency medical services personnel from gross income. Specifically, it excludes the first $100,000 of ordinary income earned by a qualified taxpayer during a taxable year. A qualified taxpayer includes full-time employees in fire protection activities with at least five years of experience. It also includes qualified volunteer first responders who meet specific service and verification requirements. The amendments apply to taxable years beginning after the date of enactment.
Yes· 3 of 9
- Scored +5
Does this cut taxes for middle-income families?
The bill excludes up to $100,000 of ordinary income for qualified firefighters and emergency medical services personnel, lowering their personal income tax burden.
- Scored +4
Would households on low incomes be better off under this?
Lower-income firefighters and emergency responders benefit directly from having up to $100,000 of their ordinary income excluded from gross income.
- Scored +4
Would middle-income households be better off under this?
Middle-income households that include qualified firefighters or emergency personnel receive significant tax savings from the income exclusion.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
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Section 2(a), adding new Section 139M(a) and (b), excludes the first $100,000 of ordinary income earned by a qualified taxpayer from gross income, which could reduce the tax burden for eligible firefighters and emergency medical services personnel.
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Section 2(a), adding new Section 139M(c)(1), benefits full-time employees in fire protection activities who have worked full-time for not less than five years by allowing them to qualify for this income exclusion.
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Section 2(a), adding new Section 139M(c)(2) and (d)(1), benefits qualified volunteer first responders who have continuously served as a volunteer for five years, met active membership requirements or volunteered for not less than 200 hours in each of those years, and submitted a verification letter, allowing them to qualify for the income exclusion.
Potential Negative Impacts for People
- The provided text does not contain any specific sections or provisions outlining negative consequences or burdens for individuals or groups of people in the United States.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Tap or hover a score for the reason it gave.
- Demographic And Interest Groups
- Would households on low incomes be better off under this? — Lower-income firefighters and emergency responders benefit directly from having up to $100,000 of their ordinary income excluded from gross income. Would middle-income households be better off under this? — Middle-income households that include qualified firefighters or emergency personnel receive significant tax savings from the income exclusion. Would people in middle age be better off under this? — Middle-aged workers meeting the multi-year service criteria as firefighters or volunteer first responders receive tax relief under this legislation. Would people in rural areas be better off under this? — Rural communities often rely heavily on volunteer first responders, who are directly benefited and incentivized by the provisions of this bill. Would people in their twenties and thirties be better off under this? — Young adults working as professional firefighters or emergency medical personnel benefit from the reduction in taxable income. Would people over 65 be better off under this? — Older individuals who continue to serve as qualified firefighters or emergency medical services personnel benefit from the tax exclusion. Would veterans be better off under this, taking everything together? — Veterans working as firefighters or emergency medical personnel who meet the qualification requirements will benefit from the tax relief.
- Economy And Finance
- Does this cut taxes for middle-income families? — The bill excludes up to $100,000 of ordinary income for qualified firefighters and emergency medical services personnel, lowering their personal income tax burden.
- Social Issues And Justice
- Is this likely to lift people out of poverty? — Providing a significant tax exclusion on earned income for eligible firefighters and volunteer first responders increases their net take-home pay and financial stability.
- 10/15/2026
- Referred to the House Committee on Ways and Means.
- Introduced in House