School Resource Officer Reform Act

This bill changes tax and benefits rules for school resource officers. It would exclude the pay of certain school resource officers from federal taxable income. It would also add school resource officers to the group that can receive public safety officer death benefits if the worst happens.

In short, it aims to reduce taxes for qualifying school resource officers and expand access to death benefits tied to public safety service.

Key points

• Who is affected: School resource officers, and the schools or agencies that employ them.
• What changes: Their pay (for those who qualify) would not count as taxable income under federal law; they would also become eligible for public safety officer death benefits.
• When: This is a proposal; it would take effect only if enacted into law. Specific timing details are set in the bill text.