Bill > S3189

This bill, known as the Strengthening Resources for Our Schools (SROS) Act, aims to provide a tax incentive for retired law enforcement officers and military veterans who become school resource officers (SROs). Specifically, the bill would exclude from gross income any retirement income received by individuals who have retired from the Armed Forces or law enforcement and subsequently work as SROs. To qualify, these individuals must have successfully passed a background check and comply with their state's peace officer standards and training agency requirements. The tax exemption applies during the period of employment as an SRO, and for individuals who serve as SROs for at least 10 years, the tax exemption extends to retirement income even after they stop working as SROs. The bill requires law enforcement agencies to report the start and end dates of an individual's SRO employment to the Internal Revenue Service. The goal of this legislation is to encourage experienced, retired law enforcement and military personnel to work in schools, potentially enhancing school safety by leveraging their professional backgrounds and providing a financial incentive through tax benefits.

Budget and Finance

https://www.congress.gov/bill/119th-congress/senate-bill/3189/all-info