SROS Act

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 3189 Introduced in Senate (IS)] <DOC> 119th CONGRESS 1st Session S. 3189 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 SENATE OF THE UNITED STATES November 18, 2025 Mr. Sheehy (for himself, Ms. Lummis, and Mr. Justice) introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ 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) R