SROS Act
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
Excludes certain retirement income from federal taxable income when retired military members or law enforcement officers work as school resource officers.
Who Benefits and How
Retired military personnel and retired law enforcement officers serving as school resource officers could keep more of their retirement income tax-free.
Who Bears the Burden and How
Federal tax revenues would fall for eligible retirement income excluded while the individual is employed as a school resource officer.
Key Provisions
- Excludes certain retirement income from gross income for eligible retired military members and law enforcement officers employed as school resource officers.
- Defines key terms including retirement income, peace officer standards and training agency, and school resource officer.
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers.
At a Glance
What This Bill Does
Excludes certain retirement income from federal taxable income when retired military members or law enforcement officers work as school resource officers.
Key Policy Areas
Taxation, Education, Criminal Justice
Primary Purpose
Excludes certain retirement income from federal taxable income when retired military members or law enforcement officers work as school resource officers.
Policy Domains
Main Provisions
Identified Gains
Contextual inference, no direct clause citation- Retired military members and law enforcement officers working as school resource officers
Contextual inference, no direct clause citation
Identified Costs
Contextual inference, no direct clause citation- Federal tax revenues reduced by the exclusion
Contextual inference, no direct clause citation
Sponsors
Legislative Progress
In CommitteeMr. Sheehy (for himself, Ms. Lummis, and Mr. Justice) introduced …
Read twice and referred to the Committee on Finance.
Introduced in Senate
Stakeholder Effects
cui bono?How this legislation distributes effects. Mention counts reflect frequency, not effect magnitude.
Retired military members and law enforcement officers working as school resource officers
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