H.R. 7210 — Fuel the Force Act of 2026

This section establishes an exclusion from gross income (new IRC §139M) for the first $100,000 of ordinary income earned in a taxable year by qualified taxpayers—individuals who work full-time during the year as a law enforcement officer (including federal, state, or local police, corrections, probation, parole, and judicial officers; sheriffs and deputies; and school resource officers as defined in 34 U.S.C. §10389) and have at least five years of prior aggregate full-time service as a law enforcement officer (determined as of the beginning of the year). The provision applies to taxable years beginning after enactment.