SROS Act

This bill would change federal tax law so that retired members of the Armed Forces and retired law enforcement officers who work as school resource officers would not pay federal income tax on their retirement income from that past service while they work in schools. To qualify, they must pass any required background check and meet their state's peace officer training standards. Those who serve as school resource officers for at least 10 years would keep the tax exclusion on that retirement income for life. Law enforcement agencies would have to tell the IRS when such an officer starts and stops working as a school resource officer, and the change would apply to tax years beginning after the bill becomes law.

Full text and official record on Congress.gov

Sponsors

• Ryan K. Zinke Republican sponsor
• 7 cosponsors