Bill Summary
The "School Resource Officer Reform Act" aims to amend the Internal Revenue Code of 1986 and the Omnibus Crime Control and Safe Streets Act of 1968 to provide specific benefits for school resource officers (SROs).
Key provisions include:
1. **Tax Exclusion for Compensation**: The act establishes a tax exclusion for the compensation of "qualified school resource officers," defined as retired peace officers working as armed SROs in elementary and secondary schools. This means that their earnings in this role will not be counted as gross income for tax purposes.
2. **Payroll Tax Adjustments**: It modifies payroll tax regulations to exempt the compensation of these qualified officers from certain payroll taxes.
3. **Wage Withholding Changes**: The act also updates wage withholding provisions to exclude compensation received by qualified SROs from being subject to wage withholding.
4. **Public Safety Officer Death Benefits**: The legislation makes school resource officers eligible for public safety officer death benefits, which provides financial support to the families of officers who die in the line of duty.
Overall, the act seeks to support the role of school resource officers in enhancing school safety while providing them with financial benefits and protections.
Possible Impacts
The "School Resource Officer Reform Act" could have several implications for different groups of people. Here are three examples:
1. **Financial Benefits for School Resource Officers**: The legislation provides an exclusion from gross income for compensation received by qualified school resource officers (SROs). This means that retired peace officers employed as SROs will not have to pay federal income tax on their salaries. This financial relief can incentivize more retired law enforcement officers to take up SRO positions in schools, thereby increasing the availability of armed security personnel in educational settings.
2. **Enhanced Safety in Schools**: By potentially increasing the number of qualified school resource officers in schools, this legislation could lead to improved safety for students and staff. With more trained professionals on-site, schools may be better equipped to handle emergencies, prevent violence, and create a safer environment for learning. This can have a positive impact on students' mental well-being and their ability to focus on education without the fear of violence.
3. **Access to Death Benefits for Families**: The amendment to the Omnibus Crime Control and Safe Streets Act of 1968 to include school resource officers as eligible for public safety officer death benefits means that the families of these officers will have access to financial support in the event of a line-of-duty death. This provision offers peace of mind to current and prospective SROs, knowing that their families will be protected financially should they face the ultimate sacrifice while serving in their role. It also underscores the recognition of the risks associated with being a school resource officer.
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4248 Introduced in House (IH)]
<DOC>
119th CONGRESS
1st Session
H. R. 4248
To amend the Internal Revenue Code of 1986 to provide for an exclusion
from gross income for compensation of certain school resource officers
and the Omnibus Crime Control and Safe Streets Act of 1968 to make
school resource officers eligible for public safety officer death
benefits.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
June 27, 2025
Mr. Weber of Texas (for himself, Mrs. Luna, and Mr. Evans of Colorado)
introduced the following bill; which was referred to the Committee on
Ways and Means, and in addition to the Committee on the Judiciary, for
a period to be subsequently determined by the Speaker, in each case for
consideration of such provisions as fall within the jurisdiction of the
committee concerned
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to provide for an exclusion
from gross income for compensation of certain school resource officers
and the Omnibus Crime Control and Safe Streets Act of 1968 to make
school resource officers eligible for public safety officer death
benefits.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``School Resource Officer Reform
Act''.
SEC. 2. EXCLUSION OF COMPENSATION OF CERTAIN SCHOOL RESOURCE OFFICERS.
(a) Employee Compensation.--
(1) In general.--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:
``SEC. 139J. COMPENSATION OF CERTAIN SCHOOL RESOURCE OFFICERS.
``(a) In General.--Gross income shall not include compensation
received by a qualified school resource officer for service as such an
officer.
``(b) Qualified School Resource Officer.--For purposes of this
section, the term `qualified school resource officer' means a retired
peace officer who is employed as an armed school resource officer at an
elementary school or secondary school (as such terms are defined in
section 8101 of the Elementary and Secondary Education Act of 1965).
``(c) Retired Peace Officer.--For purposes of this section, the
term `retired peace officer' means an individual who is separated from
service in good standing from service with a State or local agency as a
law enforcement officer.''.
(2) Clerical amendment.--The table of sections for part III
of subchapter B of chapter 1 is amended by inserting before the
item relating to section 140 the following new item:
``Sec. 139J. Compensation of certain school resource officers.''.
(b) Payroll Taxes.--Section 3121(a) of the Internal Revenue Code of
1986 is amended by striking ``or'' at the end of paragraph (22)(B), by
striking the period at the end of paragraph (23) and inserting ``;
or'', and by inserting after paragraph (23) the following new
paragraph:
``(24) any compensation which is excludable from the gross
income of the employee under section 139J.''.
(c) Wage Withholding.--Section 3401(a) of the Internal Revenue Code
of 1986 is amended by striking ``or'' at the end of paragraph (22), by
striking the period at the end of paragraph (23) and inserting ``,
or'', and by inserting after paragraph (23) the following new
paragraph:
``(24) for compensation which is excludable from the gross
income of the employee under section 139J.''.
(d) Effective Date.--The amendments made by this section shall
apply to compensation for services after the date of the enactment of
this Act.
SEC. 3. SCHOOL RESOURCE OFFICERS ELIGIBLE FOR PUBLIC SAFETY OFFICERS'
DEATH BENEFITS.
Section 1204(9) of the Omnibus Crime Control and Safe Streets Act
of 1968 (34 U.S.C. 10284(9)) is amended by inserting ``school
resource,'' after ``parole,''.
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