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[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6120 Introduced in House (IH)]
<DOC>
119th CONGRESS
1st Session
H. R. 6120
To amend the Internal Revenue Code of 1986 to exclude from gross income
any retirement income received by individuals who retired from service
as a law enforcement officer or member of the Armed Forces and
subsequently serve as school resource officers.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
November 18, 2025
Mr. Zinke (for himself, Mr. Davis of North Carolina, and Mr.
Fitzpatrick) introduced the following bill; which was referred to the
Committee on Ways and Means
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to exclude from gross income
any retirement income received by individuals who retired from service
as a law enforcement officer or member of the Armed Forces and
subsequently serve as school resource officers.
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 ``Strengthening Resources for our
Schools Act'' or the ``SROS Act''.
SEC. 2. EXCLUSION FROM GROSS INCOME OF RETIREMENT INCOME RECEIVED BY
SCHOOL RESOURCE OFFICERS.
(a) In General.--Part III of subchapter B of chapter 1 of the
Internal Revenue Code of 1986, as amended by section 70435(a) of Public
Law 119-21, is amended by inserting after section 139L the following
new section:
``SEC. 139M. RETIREMENT INCOME RECEIVED BY SCHOOL RESOURCE OFFICERS.
``(a) In General.--Subject to subsection (e), in the case of an
individual described in subsection (b) who is employed as a school
resource officer during a taxable year, with respect to any period in
such taxable year in which such individual is so employed, gross income
shall not include any retirement income received by such individual
during such period.
``(b) Requirements.--An individual is described in this subsection
if such individual--
``(1) has retired from employment as--
``(A) a member of the Armed Forces of the United
States, or
``(B) a law enforcement officer (as defined in
section 2503 of title I of the Omnibus Crime Control
and Safe Streets Act of 1968 (34 U.S.C. 10533)),
``(2) is employed as a school resource officer after having
successfully cleared any background check required for such
employment, and
``(3) is in compliance with all applicable requirements of
the peace officer standards and training agency of the State in
which such individual is employed as a school resource officer.
``(c) Retirement Income.--For purposes of this section, the term
`retirement income' means any otherwise includible income,
distribution, or payment received by an individual from any pension,
annuity, retirement income account, defined contribution plan, or
defined benefit plan which is associated with employment described in
subsection (b)(1).
``(d) Other Definitions.--In this section--
``(1) Peace officer standards and training agency.--The
term `peace officer standards and training agency' means an
agency of a State with the statutory authority under State law
to set standards for the hiring, training, ethical conduct, and
retention of the law enforcement officers of the State through
certification, licensing, or other similar qualification
process.
``(2) School resource officer.--The term `school resource
officer' has the same meaning given such term under section
1709 of title I of the Omnibus Crime Control and Safe Streets
Act of 1968 (34 U.S.C. 10389).
``(e) Lifetime Exemption.--In the case of an individual described
in subsection (b) who has been employed as a school resource officer
for a period of not less than 10 years, in addition to any period
described in subsection (a), gross income shall not include any
retirement income received by such individual during any period after
such employment has ended.
``(f) Regulations and Guidance.--Not later than 180 days after the
date of enactment of this section, the Secretary shall prescribe such
regulations or other guidance as may be necessary to carry out the
purposes of this section.''.
(b) Information Reporting.--
(1) In general.--Subpart A of part III of subchapter A of
chapter 61 of the Internal Revenue Code of 1986, as amended by
section 70421(d) of Public Law 119-21, is amended by inserting
after section 6039L the following new section:
``SEC. 6039M. INFORMATION WITH RESPECT TO SCHOOL RESOURCE OFFICERS.
``The head of any law enforcement agency employing an individual
described in section 139M(b) shall provide the Secretary with notice
(in such manner as the Secretary may prescribe) regarding--
``(1) the initial date that such individual began
employment as a school resource officer, and
``(2) the date on which the employment of such individual
as a school resource officer has ended.''.
(2) Penalties.--Section 6724(d)(1) of such Code is amended
by striking ``and'' at the end of subparagraph (C), by striking
the period at the end of subparagraph (D) and inserting ``,
and'', and by inserting after subparagraph (D) the following
new subparagraph:
``(E) any notice required to be filed under section
6039M.''.
(c) Clerical Amendments.--
(1) The table of sections for part III of subchapter B of
chapter 1 of the Internal Revenue Code of 1986, as amended by
section 70435(b) of Public Law 119-21, is amended by inserting
after the item relating to section 139L the following new item:
``Sec. 139M. Retirement income received by school resource officers.''.
(2) The table of sections for subpart A of part III of
subchapter A of chapter 61 of such Code, as amended by section
70421(d) of Public Law 119-21, is amended by inserting after
the item relating to section 6039L the following new item:
``Sec. 6039M. Information with respect to school resource officers.''.
(d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after the date of enactment of this
Act.
<all>
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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