Fuel the Force Act of 2026

119th Congress Introduced by Don Bacon and 5 co-sponsors

The bill would exclude up to $100,000 of a qualified law enforcement officer’s ordinary income from federal taxes for those with 5+ years of full-time service.

Introduced in House

Summary of HR 7210 (Fuel the Force Act of 2026)

Purpose

The Fuel the Force Act of 2026 seeks to amend the Internal Revenue Code so that a portion of a law enforcement officer’s income is excluded from gross income for federal tax purposes. The bill defines who qualifies, what income is excluded, and when the exclusion would take effect.

Key Provisions

New tax exclusion created: Introduction of a new section, Sec. 139M, to exclude a portion of “qualified income” from gross income for eligible taxpayers.

Qualified taxpayer definition: To be treated as a qualified taxpayer, an individual must:

Work full-time during the taxable year as a law enforcement officer, and
Have worked full-time as a law enforcement officer for at least 5 years (aggregate, as of the beginning of the taxable year).

Qualified income definition: The exclusion applies to the first $100,000 of ordinary income earned in the taxable year.

Scope of law enforcement officer: Covers:

Federal, state, or local law enforcement or corrections officers involved in crime and juvenile delinquency control or enforcement of criminal laws (including police, corrections, probation, parole, judicial officers, sheriffs and deputies), and
Any school resource officer (as defined in the Omnibus Crime Control and Safe Streets Act of 1968).

Official amendment mechanics:

The bill would insert Sec. 139M after Sec. 139L into Part III of Subchapter B, Chapter 1.
The provision would be added to the existing table of sections accordingly.

Effective date: The exclusion would apply to taxable years beginning after the date of enactment.

Who Would Be Affected

Eligible law enforcement officers meeting the 5-year full-time requirement and who earn up to $100,000 of ordinary income in a given year.

Agencies and entities employing law enforcement personnel at federal, state, local, or school resource levels (including school districts with resource officers).

Procedural and Timeline Aspects

Legislative status: Introduced January 22, 2026, and referred to the House Committee on Ways and Means.

Sponsor and co-sponsors: Primary sponsor is Mr. Fitzpatrick, with co-sponsors including G.T. Thompson, Marie Gluesenkamp Perez, Josh Gottheimer, and Don Bacon.

Effective date timing: Prospective—applies to taxable years beginning after enactment.

Potential Impacts and Considerations

Tax burden shift: For eligible officers, up to $100,000 of ordinary income would not be subject to federal income tax, reducing taxable income and potentially lowering federal tax liability for those earners.

Cost to federal revenue: The exclusion would reduce federal tax receipts by the amount of foregone taxes on qualifying income, scaled by the number of eligible officers.

Policy implications: The bill targets retention and recognition of experienced law enforcement personnel by providing a tax benefit tied to long-term service.

This summary outlines the bill’s primary aim, the mechanics of the exclusion, who qualifies, and the expected timeline for enactment.