School Resource Officer Reform Act
Summary
What This Bill Does
The School Resource Officer Reform Act creates a new Internal Revenue Code section 139J excluding compensation received by a qualified school resource officer from gross income. A qualified school resource officer is a retired peace officer separated in good standing from state or local law enforcement and employed as an armed school resource officer at an elementary or secondary school. The bill also excludes that compensation from Social Security wage and income-tax withholding definitions, applies the tax changes to compensation for services after enactment, and amends the public safety officers' death-benefit definition so school resource officers are eligible for benefits.
Who Benefits and How
Retired peace officers serving as school resource officers benefit because their SRO compensation would be excluded from gross income. Armed school resource officers benefit because the bill also removes qualifying compensation from employment-tax and withholding definitions. Schools hiring retired officers benefit because tax-free compensation can make SRO positions easier to recruit for. Families of school resource officers benefit because SROs become eligible for public safety officer death benefits.
Who Bears the Burden and How
The Internal Revenue Service must administer new section 139J and related wage and withholding exclusions. Federal revenue officials bear reduced tax receipts from excluded school resource officer compensation. School payroll offices must identify qualified retired peace officers and apply the exclusion correctly. Public safety death-benefit administrators must process claims involving school resource officers.
Key Provisions
- Creates section 139J excluding qualified school resource officer compensation from gross income.
- Defines qualified officers as retired peace officers in good standing employed as armed school resource officers at elementary or secondary schools.
- Excludes the compensation from employment-tax wage and income-tax withholding rules.
- Expands public safety officer death benefits to include school resource officers.
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
Excludes compensation for qualified retired peace officers serving as armed school resource officers from income, employment, and withholding taxes, and makes school resource officers eligible for public safety officer death benefits.
Key Policy Areas
Tax, School Safety, Public Safety Officers
Primary Purpose
Excludes compensation for qualified retired peace officers serving as armed school resource officers from income, employment, and withholding taxes, and makes school resource officers eligible for public safety officer death benefits.
Policy Domains
Resolution provisions
Identified Gains
- Retired peace officers serving as school resource officers
- Armed school resource officers
- Schools hiring retired officers
- Families of school resource officers
Identified Costs
- Internal Revenue Service
- Federal revenue officials
- School payroll offices
- Public safety death-benefit administrators
Sponsors
Legislative Progress
In CommitteeMr. Weber of Texas (for himself, Mrs. Luna, and Mr. …
Referred to the Committee on Ways and Means, and in …
Introduced in House
Stakeholder Effects
cui bono?How this legislation distributes effects. Mention counts reflect frequency, not effect magnitude.
Armed school resource officers, Retired peace officers serving as school resource officers
Federal revenue officials, Internal Revenue Service
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
Learn more about our methodology