,i  #aaith ,,congress  #b;d ,session    
,h4 ,r4 #gbaj  ,,in ,,the ,,house ,,of  
,,representatives  ,january #bb1        
#bjbf,mr4 ,fitzpatrick 7for himself and 
,ms4 ,perez7 introduced the following   
bill2 which was referred to the         
,committee on ,ways and ,means  ,a      
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to exclude certain      
income of law enforcement officers from 
gross income4  #a4 ,short title  ,this  
,act may be cited as the ,fuel the      
,force ,act of #bjbf4  #b4 ,exclusion of
 certain income from gross income of law
 enforcement officers  7a7 ,in general  
,part ,,iii of subchapter ,b of chapter 
#a of the ,internal ,revenue ,code of   
#aihf is amended by inserting after     
section #aci,l the following new        
section3  #aci,m4 ,certain income of law
 enforcement officers  7a7 ,in general  
,in the case of a qualified taxpayer1   
gross income does not include qualified 
income4  7b7 ,qualified taxpayer ,for   
purposes of this section1 the term      

qualified taxpayer means1 with respect  
to a taxable year1 an individual that-- 
7#a7 worked full-time during such       
taxable year as a law enforcement       
officer1 and  7#b7 has worked full-time 
as a law enforcement officer for periods
 aggregating not less than #e years     
7determined as of the beginning of such 
taxable year74  7c7 ,qualified income   
,for purposes of this section1 the term 
qualified income means1 with respect to 
any taxable year1 the first #ajj1jjj of 
ordinary income earned by the taxpayer  
during such taxable year4  7d7 ,law     
enforcement officer ,for purposes of    
this section1 the term law enforcement  
officer means-- 7#a7 an individual      
serving a ,federal1 ,state1 or local law
 enforcement or corrections agency who  
is involved in crime and juvenile       
delinquency control or reduction1 or    
enforcement of the criminal laws        
7including juvenile delinquency71       
including police1 corrections1          
probation1 parole1 and judicial         

officers1 and sheriffs and their        
deputies1 and  7#b7 any school resource 
officer 7as defined in section #agji of 
the ,omnibus ,crime ,control and ,safe  
,streets ,act of #aifh 7#cd ,u4,s4,c4   
#ajchi774  4  7b7 ,clerical amendment   
,the table of sections for part ,,iii of
 subchapter ,b of chapter #a of such    
,code is amended by inserting after the 
item relating to section #aci,l the     
following new item3  ,sec4 #aci,m4      
,certain income of law enforcement      
officers4  4  7c7 ,effective date ,the  
amendments made by this section shall   
apply to taxable years beginning after  
the date of the enactment of this       
section4