H.R. 6120

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6120 Introduced in House (IH)]

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119th CONGRESS
1st Session
H. R. 6120

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 HOUSE OF REPRESENTATIVES

November 18, 2025

Mr. Zinke (for himself, Mr. Davis of North Carolina, and Mr. 
Fitzpatrick) introduced the following bill; which was referred to the 
Committee on Ways and Means

_______________________________________________________________________

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) Requirements.--An individual is described in this subsection 
if such individual--
``(1) has retired from employment as--
``(A) a member of the Armed Forces of the United 
States, or
``(B) a law enforcement officer (as defined in 
section 2503 of title I of the Omnibus Crime Control 
and Safe Streets Act of 1968 (34 U.S.C. 10533)),
``(2) is employed as a school resource officer after having 
successfully cleared any background check required for such 
employment, and
``(3) is in compliance with all applicable requirements of 
the peace officer standards and training agency of the State in 
which such individual is employed as a school resource officer.
``(c) Retirement Income.--For purposes of this section, the term 
`retirement income' means any otherwise includible income, 
distribution, or payment received by an individual from any pension, 
annuity, retirement income account, defined contribution plan, or 
defined benefit plan which is associated with employment described in 
subsection (b)(1).
``(d) Other Definitions.--In this section--
``(1) Peace officer standards and training agency.--The 
term `peace officer standards and training agency' means an 
agency of a State with the statutory authority under State law 
to set standards for the hiring, training, ethical conduct, and 
retention of the law enforcement officers of the State through 
certification, licensing, or other similar qualification 
process.
``(2) School resource officer.--The term `school resource 
officer' has the same meaning given such term under section 
1709 of title I of the Omnibus Crime Control and Safe Streets 
Act of 1968 (34 U.S.C. 10389).
``(e) Lifetime Exemption.--In the case of an individual described 
in subsection (b) who has been employed as a school resource officer 
for a period of not less than 10 years, in addition to any period 
described in subsection (a), gross income shall not include any 
retirement income received by such individual during any period after 
such employment has ended.
``(f) Regulations and Guidance.--Not later than 180 days after the 
date of enactment of this section, the Secretary shall prescribe such 
regulations or other guidance as may be necessary to carry out the 
purposes of this section.''.
(b) Information Reporting.--
(1) In general.--Subpart A of part III of subchapter A of 
chapter 61 of the Internal Revenue Code of 1986, as amended by 
section 70421(d) of Public Law 119-21, is amended by inserting 
after section 6039L the following new section:

``SEC. 6039M. INFORMATION WITH RESPECT TO SCHOOL RESOURCE OFFICERS.

``The head of any law enforcement agency employing an individual 
described in section 139M(b) shall provide the Secretary with notice 
(in such manner as the Secretary may prescribe) regarding--
``(1) the initial date that such individual began 
employment as a school resource officer, and
``(2) the date on which the employment of such individual 
as a school resource officer has ended.''.
(2) Penalties.--Section 6724(d)(1) of such Code is amended 
by striking ``and'' at the end of subparagraph (C), by striking 
the period at the end of subparagraph (D) and inserting ``, 
and'', and by inserting after subparagraph (D) the following 
new subparagraph:
``(E) any notice required to be filed under section 
6039M.''.
(c) Clerical Amendments.--
(1) The table of sections for part III of subchapter B of 
chapter 1 of the Internal Revenue Code of 1986, as amended by 
section 70435(b) of Public Law 119-21, is amended by inserting 
after the item relating to section 139L the following new item:

``Sec. 139M. Retirement income received by school resource officers.''.
(2) The table of sections for subpart A of part III of 
subchapter A of chapter 61 of such Code, as amended by section 
70421(d) of Public Law 119-21, is amended by inserting after 
the item relating to section 6039L the following new item:

``Sec. 6039M. Information with respect to school resource officers.''.
(d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of enactment of this 
Act.
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