SROS Act

This bill would change federal tax law so that people who retired from the military or from law enforcement and now work as school resource officers would not pay federal income tax on their retirement income from that earlier service while they work in the school job. To qualify, they must pass any required background check and meet their state's police training and standards requirements. Those who work as school resource officers for at least 10 years would keep this tax exclusion for life, even after the school job ends. Law enforcement agencies that employ these officers would have to tell the IRS when the officer's school job started and ended, and the change would apply to tax years starting after the bill becomes law.

Full text and official record on Congress.gov

Sponsors

• Tim Sheehy Republican sponsor
• 2 cosponsors