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School Resource Officer Reform Act
To amend the Internal Revenue Code of 1986 to provide for an exclusion from gross income for compensation of certain school resource officers and the Omnibus Crime Control and Safe Streets Act of 1968 to make school resource officers eligible for public safety officer death benefits.
Summary
This bill provides tax benefits for retired law enforcement officers who work as armed school resource officers at elementary or secondary schools. It excludes their compensation from federal income tax, payroll taxes (Social Security and Medicare), and wage withholding requirements. The bill defines a qualified school resource officer as a retired peace officer who is employed in good standing at a school and has separated from their previous law enforcement agency in good standing. The bill also makes school resource officers eligible for federal public safety officer death benefits, which provide survivor benefits if an officer is killed in the line of duty. These provisions take effect after the bill is enacted.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
2 cosponsors
Money behind the sponsor
Top reported contributors to Randy K. Sr. Weber’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.
- NULL $36,400
- TRANS-GLOBAL SOLUTIONS INC. $13,200
- TRANS-GOLBAL SOLUTIONS GROUP INC $13,200
- MCCORVEY INDUSTRIAL FABRICATION $13,200
- BALD CYPRESS LTD $8,300
Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Randy K. Sr. Weber → · Outside spending →
Actions (2)
- Jun 27, 2025 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. · house
- Jun 27, 2025 Introduced in House
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Text versions (1)
Bills are re-published as they move (Introduced → Reported → Engrossed → Enrolled …). Each stage below is a separate text; pick two to see what changed. Data from Congress.gov.
Full text
IN THE HOUSE OF REPRESENTATIVES
June 27, 2025
Mr. Weber of Texas (for himself, Mrs. Luna, and Mr. Evans of Colorado) introduced the following bill; which was 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
A BILL
To amend the Internal Revenue Code of 1986 to provide for an exclusion from gross income for compensation of certain school resource officers and the Omnibus Crime Control and Safe Streets Act of 1968 to make school resource officers eligible for public safety officer death benefits.
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 “School Resource Officer Reform Act”.
SEC. 2. EXCLUSION OF COMPENSATION OF CERTAIN SCHOOL RESOURCE OFFICERS.
(a) Employee Compensation.—
(1) In general.—Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting before section 140 the following new section:
“SEC. 139J. COMPENSATION OF CERTAIN SCHOOL RESOURCE OFFICERS.
“(a) In General.—Gross income shall not include compensation received by a qualified school resource officer for service as such an officer.
“(b) Qualified School Resource Officer.—For purposes of this section, the term ‘qualified school resource officer’ means a retired peace officer who is employed as an armed school resource officer at an elementary school or secondary school (as such terms are defined in section 8101 of the Elementary and Secondary Education Act of 1965).
“(c) Retired Peace Officer.—For purposes of this section, the term ‘retired peace officer’ means an individual who is separated from service in good standing from service with a State or local agency as a law enforcement officer.”.
(2) Clerical amendment.—The table of sections for part III of subchapter B of chapter 1 is amended by inserting before the item relating to section 140 the following new item:
“Sec. 139J. Compensation of certain school resource officers.”.
(b) Payroll Taxes.—Section 3121(a) of the Internal Revenue Code of 1986 is amended by striking “or” at the end of paragraph (22)(B), by striking the period at the end of paragraph (23) and inserting “; or”, and by inserting after paragraph (23) the following new paragraph:
“(24) any compensation which is excludable from the gross income of the employee under section 139J.”.
(c) Wage Withholding.—Section 3401(a) of the Internal Revenue Code of 1986 is amended by striking “or” at the end of paragraph (22), by striking the period at the end of paragraph (23) and inserting “, or”, and by inserting after paragraph (23) the following new paragraph:
“(24) for compensation which is excludable from the gross income of the employee under section 139J.”.
(d) Effective Date.—The amendments made by this section shall apply to compensation for services after the date of the enactment of this Act.
SEC. 3. SCHOOL RESOURCE OFFICERS ELIGIBLE FOR PUBLIC SAFETY OFFICERS’ DEATH BENEFITS.
Section 1204(9) of the Omnibus Crime Control and Safe Streets Act of 1968 (34 U.S.C. 10284(9)) is amended by inserting “school resource,” after “parole,”. <all>
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