[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 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>