This bill proposes to amend the Internal Revenue Code of 1986 by creating a new section, 139M, which would exclude certain income of law enforcement officers from their gross income. The primary goal is to provide a tax benefit to qualified individuals serving in law enforcement roles. To be considered a qualified taxpayer , an individual must have worked full-time as a law enforcement officer during the taxable year and for an aggregate of at least five years prior. The excluded amount, termed qualified income , is defined as the first $100,000 of ordinary income earned by the taxpayer in a given taxable year. The definition of a law enforcement officer is broad, encompassing individuals serving federal, state, or local agencies involved in crime control, including police, corrections, probation, parole, and judicial officers, as well as school resource officers. These amendments are slated to apply to taxable years beginning after the date of the bill's enactment.