Sponsors (8)
This bill offers targeted tax breaks to attract experienced retired military and law enforcement into school resource officer roles—boosting recruitment and SRO income security—while reducing federal revenue and adding administrative and equity challenges for governments and other public employees.
Retired military members and former law enforcement officers who work as school resource officers (SROs) can exclude their retirement income from federal gross income while serving as SROs and — if they serve at least 10 years as SROs — receive a lifetime exclusion, lowering their federal tax bills during and after SRO service.
Students, teachers, and school communities may gain greater access to experienced security personnel because the tax benefit is likely to help recruit and retain qualified retired military and law enforcement into SRO roles.
State and federal authorities gain an administrative record because law enforcement agencies must report SRO start and end dates, which helps ensure proper claiming of the exclusion and facilitates IRS oversight.
Federal taxpayers overall face reduced federal revenue because excluding SRO retirement income lowers taxable receipts, which could increase budget pressures or require offsets elsewhere.
Local and state law enforcement agencies must spend time and resources complying with new reporting requirements (filing SRO start/end notices), increasing administrative burden on already-stretched agencies.
Taxpayers and agencies must track employment periods, background checks, and state certification status to claim the exclusion, creating compliance complexity that could cause confusion or disputes with the IRS.
Based on analysis of 2 sections of legislative text.
Excludes retirement income from gross income for retired military and retired law enforcement officers while employed as SROs and requires agency reporting of SRO dates; 10+ years gives lifetime exclusion.
Official title: 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.
Introduced November 18, 2025 by Ryan Zinke · Last progress November 18, 2025
Excludes retirement pay from federal gross income for certain retired military members and retired law enforcement officers when they work as school resource officers (SROs), and creates an information‑reporting duty for law enforcement agencies to notify the IRS of SRO start and end dates. The exclusion applies during periods of SRO employment and becomes a lifetime exclusion for individuals who serve at least 10 years as SROs; Treasury must issue implementing guidance within 180 days. The tax changes apply to taxable years beginning after enactment.