A Republican bill with 3 Democratic cosponsors · See all 7 cosponsors
Last activity — Referred to the House Committee on Ways and Means.
In committee
Introduced and handed to a committee in the chamber it started in.
The committee holds it, and most bills are never heard from again. A hearing or a committee vote would be news; silence is the usual outcome, and it kills the bill without anyone voting against it.
Its path through Congress
- Introduced
- In Committee
What this bill would do
This bill is known as the Strengthening Resources for our Schools Act or the SROS Act. It allows certain retired members of the Armed Forces and retired law enforcement officers to exclude their retirement income from their gross income while they work as school resource officers. To qualify, these individuals must pass a required background check and comply with all applicable requirements of their State's peace officer standards and training agency. If an individual works as a school resource officer for at least 10 years, they can continue to exclude their retirement income from gross income after that employment ends. The bill also requires law enforcement agency heads to provide the Secretary with notice regarding the employment dates of these individuals.
Yes· 3 of 9
- Scored +6
Would veterans be better off under this, taking everything together?
Retired members of the Armed Forces benefit directly through the exclusion of their retirement income from gross income under specific employment conditions.
- Scored +6
Would retired people be better off under this?
Retired law enforcement officers and military personnel benefit from tax exemptions on their retirement income while serving as school resource officers.
- Scored +5
Does this increase the pay, pensions or support veterans receive?
The bill provides targeted tax relief for retired members of the Armed Forces who serve as school resource officers.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
-
Under section 2(a) enacting section 139M(a) of the Internal Revenue Code, retired members of the Armed Forces and retired law enforcement officers who work as school resource officers do not have to include their retirement income in their gross income during the periods they are employed in that role, which could benefit these individuals by lowering their taxable income.
-
Under section 2(a) enacting section 139M(e) of the Internal Revenue Code, individuals who meet the requirements and are employed as a school resource officer for a period of not less than 10 years receive a lifetime exemption, meaning gross income does not include their retirement income during any period after that employment has ended.
Potential Negative Impacts for People
- The provided text does not contain any explicit information regarding potential negative impacts or burdens for individuals or groups of people in the United States.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Tap or hover a score for the reason it gave.
- Demographic And Interest Groups
- Would retired people be better off under this? — Retired law enforcement officers and military personnel benefit from tax exemptions on their retirement income while serving as school resource officers. Would veterans be better off under this, taking everything together? — Retired members of the Armed Forces benefit directly through the exclusion of their retirement income from gross income under specific employment conditions. Would people over 65 be better off under this? — Retired military and law enforcement individuals who qualify benefit from significant tax exclusions on their retirement income. Would children be better off under this? — Encouraging experienced law enforcement and military personnel to serve as school resource officers could enhance school safety for students. Would middle-income households be better off under this? — Qualifying retired officers working as school resource officers receive favorable tax treatment reducing their overall tax burden. Would students be better off under this? — The presence of qualified school resource officers can improve school safety and security.
- Economy And Finance
- Is this likely to create jobs? — By providing tax incentives on retirement income, the bill may encourage retired military and law enforcement to take positions as school resource officers. Does this cut taxes for middle-income families? — The bill excludes retirement income from gross income for qualifying school resource officers who are retired military or law enforcement.
- National Security And Foreign Policy
- Does this increase the pay, pensions or support veterans receive? — The bill provides targeted tax relief for retired members of the Armed Forces who serve as school resource officers.
- 6/15/2026
- 1 Cosponsor added.
- 12/11/2025
- 1 Cosponsor added.
- 11/25/2025
- 1 Cosponsor added.
- 11/21/2025
- 2 Cosponsors added.
- 11/18/2025
- Referred to the House Committee on Ways and Means.
- 2 Cosponsors added.
- Introduced in House
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.
Donald DavisDemocrat · North Carolina
Brian FitzpatrickRepublican · Pennsylvania
Paul GosarRepublican · Arizona
Josh GottheimerDemocrat · New Jersey
Zoe LofgrenDemocrat · California
Michael LawlerRepublican · New York
Pete StauberRepublican · Minnesota