WASHINGTON, D.C. — The Fraternal Order of Police has issued a statement praising the passage of H.R. 1, the “One Big Beautiful Bill Act,” calling it a landmark piece of legislation that delivers key benefits to law enforcement officers across the country.
“The ‘One Big Beautiful Bill Act’ is more than legislation — it is a promise kept to the public safety officers across the country and a bold step toward an economy that respects, rewards, and uplifts the people who keep it safe,” National FOP president Patrick Yoes said following the bill’s approval in the U.S. House of Representatives.
Yoes specifically applauded President Donald Trump and House Speaker J. Michael Johnson for including two FOP-backed provisions: an expanded State and Local Tax (SALT) deduction and a new federal income tax deduction for overtime pay.
The bill increases the SALT deduction cap from $10,000 to $40,400 (or $20,200 for married filing separately), with the deduction phasing out for taxpayers earning over $250,000 (single) or $500,000 (joint). It also creates a temporary above-the-line deduction for qualified overtime compensation, available from 2025 through 2028 to workers earning below the annual income threshold defined for highly compensated employees (approximately $160,000 for individuals). These earnings would still be subject to FICA payroll taxes.
Yoes added that the SALT cap disproportionately affects law enforcement officers who are often required to live within or near the jurisdictions they serve, thereby limiting their ability to offset high local tax burdens.
“The current cap on SALT deductions uniquely and unfairly penalizes law enforcement officers, who often are required to live within a certain distance of the jurisdictions they serve — removing a valuable mechanism that allowed for a reduction in their cost of living,” Yoes said. “The SALT deduction is also a valuable way of supporting local budgets as law enforcement agencies are facing an array of financial challenges associated with inflated costs of equipment, vehicles and personnel especially, with respect to the ongoing recruitment and retention crisis.”
“These are critical provisions to ensure those in the law enforcement profession have a better quality of life,” Yoes concluded. “We appreciate that President Trump is always fighting for our nation’s law enforcement officers.”
