School Resource Officer Reform Act

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 4248 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 4248 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. _______________________________________________________________________ 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 Schoo