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Exemption of OSP Firefighters' Benefits from Income Tax

The draft law proposes that the rescue benefit for volunteer firefighters (OSP) will be exempt from income tax. This means retired OSP firefighters will receive the full amount of the benefit, without deductions, as a token of appreciation for their many years of selfless service. The change is scheduled to take effect on January 1, 2026.
Key points
Retired OSP firefighters will receive the rescue benefit in full (currently 273 PLN per month), without tax deductions.
The tax exemption aims to fully acknowledge the long-standing service of volunteer firefighters and improve their financial situation.
The change will simplify the tax system by eliminating administrative burdens for OSP units and tax authorities related to processing this benefit.
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53%
VOTING RESULTS
2026-01-09
For 187
Against 234
Abstain 22
Full voting results open_in_new
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Status:
Introduced
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Additional Information
Poselski projekt ustawy o zmianie ustawy o podatku dochodowym od osób fizycznych.
Print number: PROJEKT USTAWY 1731
Process start date: 2025-09-24
Voting date: 2026-01-09
Voting no: 35
System Note: Lustra is free, publicly auditable civic infrastructure, with full source code available on GitHub. You are reading sterilized legislative data, processed by our radical neutrality engine to strip political spin and retain factual mechanics. We process only official government data. Original documents remain the authoritative source, always verify them if you can.
Summarized by: gemini-2.5-flash-preview-05-20
Source data: api.sejm.gov.pl
AI work logs for this document launch
Summary & Status

Key Questions about Exemption of OSP Firefighters' Benefits from Income Tax

A structured overview of the legislative process, official sources, status and civic context.

What is the official ID of this bill?

The official print number for this legislation is PROJEKT USTAWY 1731.

When did the legislative process begin?

The process officially started on 2025-09-24.

What are the main provisions?

Key points include:

  • Retired OSP firefighters will receive the rescue benefit in full (currently 273 PLN per month), without tax deductions.
  • The tax exemption aims to fully acknowledge the long-standing service of volunteer firefighters and improve their financial situation.
  • The change will simplify the tax system by eliminating administrative burdens for OSP units and tax authorities related to processing this benefit.

What is the specific legal status?

The current status is Introduced.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Where is the official voting record?

The official roll call vote is recorded at: voting record

What is the latest detailed status?

The latest detailed status is: I czytanie na posiedzeniu Sejmu

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2026-01-30.

Analysis and Potential Impact of PROJEKT USTAWY 1731

We don't know, that is up to you to decide. Summarizing raw data with AI is fundamentally different from predicting socio-economic outcomes. As of 2026, we believe impact assessment strictly requires a human in the loop to verify and judge. Review our public AI processing logs for full transparency, and use Lustra to track active legislation for instant status push notifications.

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