summary
Introduced
06/27/2025
06/27/2025
In Committee
06/27/2025
06/27/2025
Crossed Over
Passed
Dead
Introduced Session
119th Congress
Bill Summary
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.
AI Summary
This bill aims to provide financial and benefit-related support for school resource officers (SROs), who are retired peace officers employed as armed security in elementary and secondary schools. The bill has two main components: first, it amends the Internal Revenue Code to exclude compensation received by qualified school resource officers from gross income, meaning these officers would not have to pay federal income tax on their SRO earnings. Specifically, this applies to retired law enforcement officers who have separated from service in good standing and are now working as armed school security. Second, the bill modifies the Omnibus Crime Control and Safe Streets Act to make school resource officers eligible for public safety officers' death benefits, which would provide financial support to the families of SROs who die in the line of duty. The bill's provisions would take effect immediately after its enactment, potentially providing immediate tax relief and expanded death benefit protections for school resource officers who play a critical role in maintaining safety in educational institutions.
Committee Categories
Budget and Finance
Sponsors (3)
Last Action
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. (on 06/27/2025)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.congress.gov/bill/119th-congress/house-bill/4248/all-info |
| BillText | https://www.congress.gov/119/bills/hr4248/BILLS-119hr4248ih.pdf |
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