Each year, the Federal Bureau of Investigations releases its Officers Killed and Assaulted in the Line of Duty report, providing a sobering snapshot of the dangers faced by those who protect our communities. The 2024 report revealed nearly 86,000 assaults on law enforcement officers, with 64 officers feloniously killed in the line of duty.
This marks an increase from 2023, when approximately 79,000 assaults and 60 felonious deaths were reported.
Despite these alarming trends, the men and women of law enforcement continue to place the safety of the public above their own—every single day.
Encouragingly, preliminary data from the National Law Enforcement Officers Memorial Fund shows that line-of-duty deaths in 2025 decreased by 25%, with 111 officers killed compared to 148 in 2024. This decline is a testament to advancements in training, medical response, and protective technology—but it does not diminish the reality of the risks officers continue to face.
In fact, nearly every day in 2025, a police officer was shot in the United States. Since 2021, more than 2,000 officers have been shot in the line of duty. This is not just a statistic—it is a national crisis and a stain on our society.
While improvements in trauma care and anti-ballistic technology have reduced the lethality of these attacks—resulting in 45 officer fatalities from shootings in 2025—the threat remains significant. There were 67 ambush-style attacks, leading to 90 officers shot and 22 killed. These are targeted, deliberate acts of violence against those who serve.
A Growing Crisis: Recruitment, Retention, and Public Support
Over the years, law enforcement has experienced a troubling combination of increased violence and decreased public support. Movements to defund police, anti-law enforcement rhetoric, doxing of federal officers, and a general erosion of respect have created a challenging environment.
The consequences are clear:
- Departments across the country are struggling to recruit
- Retention is declining
- Agencies are forced to increase pay, benefits, and incentives just to maintain staffing levels
This is no longer a localized issue—it is a national public safety concern.
Tax Reform and the “One Big Beautiful Bill Act”
On July 4, 2025, President Donald J. Trump signed into law the One Big Beautiful Bill Act (OBBBA), a sweeping piece of legislation that introduced significant changes to the tax code.
The bill includes several provisions impacting public safety professionals:
Key Highlights:
- No tax increases in 2026, preserving current tax brackets
- Overtime deduction (2025–2028):
- Up to $12,500 (single) / $25,000 (married) deductible
- Tip income deduction:
- Up to $25,000 deductible
- Child Tax Credit increased to $2,200 per child
- SALT deduction cap raised to $40,000 (temporarily)
- Auto loan interest deduction up to $10,000
- Expanded 529 education benefits
- New child savings accounts (“Trump Accounts”)
These changes provide meaningful financial relief for many Americans, including state and local first responders.
The Critical Gap: Federal Law Enforcement Left Behind
While the “no tax on overtime” provision represents a step forward, it does not adequately benefit federal law enforcement officers and agents.
Unlike many state and local officers who qualify under the Fair Labor Standards Act (FLSA) for traditional overtime pay, federal law enforcement compensation structures are different. Federal officers / agents primarily receive:
- Law Enforcement Availability Pay (LEAP)
- Administratively Uncontrollable Overtime (AUO)
These forms of compensation are not treated the same as FLSA overtime under the current tax code, meaning federal officers often do not receive the same tax relief.
This creates a clear inequity:
- Local law enforcement officers' benefit from overtime tax deductions
- Federal officers performing similar or often higher-risk duties do not
We continue to actively engage with the administration and Congress to address this disparity. Federal law enforcement officers deserve tax relief that reflects the reality of their service, including appropriate treatment of LEAP and AUO under the tax code.
Why This Matters
Law enforcement is not just another profession, it is a calling that comes with extraordinary risk, sacrifice, and responsibility.
When officers are:
- Facing increasing violence
- Operating under intense public scrutiny
- Working long, unpredictable hours
They should not also face structural disadvantages in the tax code.
Fair and equitable tax treatment is not just a financial issue it is a recruitment, retention, and morale issue.
Moving Forward
The provisions in the OBBBA offer a framework for supporting working Americans, but more must be done to ensure federal law enforcement officers are not left behind.
If we are serious about public safety, we must:
- Recognize the risks officers face
- Support them financially and professionally
- Ensure policies reflect the realities of their work
The men and women of federal law enforcement continue to stand the line, often under the most difficult circumstances. It is time our policies stand with them.
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