H.R. 10818 — Fire Service Workforce Stability Act of 2026

This section excludes the first $100,000 of ordinary income from gross income for qualified taxpayers in fire protection activities. It covers full-time employees with at least 5 years of experience and qualified volunteer first responders who have served continuously for 5 years, meet minimum activity requirements, and hold state or tribal certification. The exclusion applies to taxable years beginning after the date of enactment.