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The Fire Service Workforce Stability Act of 2026 aims to provide tax relief to full-time firefighters, emergency medical services (EMS) personnel, and qualified volunteer first responders by excluding a portion of their income from federal gross income for tax purposes. Specifically, the bill amends the Internal Revenue Code to exclude the first $100,000 of ordinary income earned by eligible individuals during a taxable year. To qualify, full-time employees must have worked in fire protection activities for at least five years. Volunteer first responders must have continuously volunteered for at least five years, meet minimum service hours or membership requirements, and be certified in their state or jurisdiction. Volunteers must also submit a verification letter from their employer confirming their status and service history. This tax exclusion is intended to support workforce stability by providing financial incentives and recognizing the critical public safety roles these individuals play. The bill could reduce the tax burden on these workers, potentially improving recruitment and retention in fire and emergency services. However, it may also reduce federal tax revenues and requires administrative verification for volunteers, which could add complexity.