The Fraternal Order of Police, America’s largest police union with over 377,000 members, has officially endorsed President Trump’s “One Big Beautiful Bill Act” which would eliminate taxes on overtime pay for public safety officers and increase SALT deductions.

At a Glance

• The FOP strongly supports the bill’s provision to eliminate federal income taxes on overtime pay for public safety officers earning under $160,000
• The legislation would increase the SALT deduction cap to $40,000 for taxpayers earning under $500,000
• FOP President Patrick Yoes called the bill “a promise kept to public safety officers”
• The bill narrowly passed the House with a 215-214 vote but faces challenges in the Senate

Police Union Backs Trump’s Tax Relief Plan

The National Fraternal Order of Police has thrown its full support behind key provisions in President Donald Trump’s “One Big Beautiful Bill Act,” specifically praising measures that would eliminate taxes on overtime pay for public safety officers. The endorsement comes from America’s largest law enforcement labor organization, representing more than 377,000 members across the country. FOP National President Patrick Yoes specifically highlighted how the bill delivers on a campaign promise made by Trump during his 2024 presidential run.

The legislation includes a tax deduction for overtime earnings for those making less than $160,000 annually – a significant financial relief for police officers who often depend heavily on overtime hours to support their families. The bill also addresses the State and Local Tax (SALT) deduction cap by raising it to $40,000 for taxpayers earning under $500,000 per year, a change that would particularly benefit officers working in high-cost areas.

Critical Support Despite Congressional Division

The bill passed the House of Representatives by the narrowest of margins with a 215-214 vote, demonstrating the contentious nature of some of its provisions. While it has gained strong backing from law enforcement, the legislation faces significant hurdles in the Senate where several lawmakers have expressed concerns about its impact on the federal deficit. Rep. Rich McCormick has notably raised alarms that the SALT provision alone could add approximately $385 billion to the nation’s deficit.

“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.”, said Patrick Yoes.

Republicans from lower-tax states have expressed particular concern that raising the SALT cap could inadvertently reward and incentivize high-tax policies in predominantly blue states. This divide illustrates the regional tensions that often emerge in tax policy debates. Despite these disagreements, the White House continues to promote the bill as a “historic opportunity” that would secure tax cuts, deficit reduction, and enhanced border security.

Addressing Law Enforcement Financial Challenges

The FOP’s endorsement specifically emphasizes how the current SALT deduction cap “uniquely and unfairly penalizes law enforcement officers,” many of whom are required to live within certain distances of the jurisdictions they serve. This residency requirement often forces officers to live in higher-cost areas without adequate tax relief. The organization argues that increasing the SALT cap would provide a valuable mechanism for reducing officers’ cost of living while supporting local budgets.

“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. 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.”, added Yoes.

Overtime income has become increasingly crucial for police officers nationwide as departments face staffing shortages and rising costs. By removing tax obligations on this overtime work, the legislation aims to improve the quality of life for law enforcement professionals while addressing recruitment and retention challenges. The FOP specifically commended President Trump and House Speaker J. Michael Johnson for their leadership in advancing the bill through the House, viewing it as a substantive step toward supporting those who protect American communities.