To amend the Internal Revenue Code of 1986 to provide for an exclusion from gross income for compensation of certain school resource officers, and for other purposes.
Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.
Summary
What This Bill Does
The bill requires exclusion of compensation of certain school resource officers Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting before section 140 the following new section and requires compensation of certain school resource officers Gross income shall not include compensation received by a qualified school resource officer for service as such an officer. It relies on definition changes and compliance mandates. The main policy areas are Education, Environment, and Criminal Justice.
Who Benefits and How
The main beneficiaries are the people, organizations, or agencies identified in the bill's substantive provisions.
Who Bears the Burden and How
Federal, state, or local agencies responsible for implementing the clause would take on compliance duties, Law enforcement, justice-system actors, and affected communities would take on compliance duties, and Environmental and public health interests affected by the bill would take on compliance duties.
Key Provisions
- Requires exclusion of compensation of certain school resource officers Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting before section 140 the following new section...
- Requires compensation of certain school resource officers Gross income shall not include compensation received by a qualified school resource officer for service as such an officer.
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
The bill requires exclusion of compensation of certain school resource officers Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting before section 140 the following new section and requires compensation of certain school resource officers Gross income shall not include compensation received by a qualified school resource officer for service as such an officer.
Key Policy Areas
Education, Environment, Criminal Justice
Primary Purpose
The bill requires exclusion of compensation of certain school resource officers Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting before section 140 the following new section and requires compensation of certain school resource officers Gross income shall not include compensation received by a qualified school resource officer for service as such an officer.
Policy Domains
Whole bill
Identified Costs
- Federal, state, or local agencies responsible for implementing the clause
- Law enforcement, justice-system actors, and affected communities
- Environmental and public health interests affected by the bill
- Educational institutions and students affected by the bill
Legislative Progress
IntroducedMr. Weber of Texas introduced the following bill; which was …
Stakeholder Effects
cui bono?How this legislation distributes effects. Mention counts reflect frequency, not effect magnitude.
Law enforcement, justice-system actors, and affected communities
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
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