Fuel the Force Act of 2026

Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 139L the following new section:

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

For purposes of this section, the term qualified taxpayer means, with respect to a taxable year, an individual that—

(1) worked full-time during such taxable year as a law enforcement officer, and

(2) has worked full-time as a law enforcement officer for periods aggregating not less than 5 years (determined as of the beginning of such taxable year).

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.

For purposes of this section, the term law enforcement officer means—

(1) an individual serving a Federal, State, or local law enforcement or corrections agency who is involved in crime and juvenile delinquency control or reduction, or enforcement of the criminal laws (including juvenile delinquency), including police, corrections, probation, parole, and judicial officers, and sheriffs and their deputies, and

(2) any school resource officer (as defined in section 1709 of the Omnibus Crime Control and Safe Streets Act of 1968 (34 U.S.C. 10389)).

The table of sections for part III of subchapter B of chapter 1 of such Code is amended by inserting after the item relating to section 139L the following new item:

The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this section.