Sponsors (3)
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Adds new section 139J to Part III of subchapter B of chapter 1 to exclude from gross income compensation received by a qualified school resource officer and to define 'qualified school resource officer' and 'retired peace officer'.
Amends section 3121(a) by adding paragraph (24) to exclude from the definition of 'wages' any compensation excludable from gross income under new section 139J.
Amends section 3401(a) by adding paragraph (24) to exclude from the definition of 'wages' for income tax withholding any compensation excludable from gross income under new section 139J.
Amends 34 U.S.C. 10284(9) by inserting additional text to make school resource officers eligible for public safety officers' death benefits (inserted text not included in provided section).
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
Referred to the Committee on Ways and Means, and in addition to the Committee on the Judiciary, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Introduced June 27, 2025 by Randy Weber · Last progress June 27, 2025