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US SB3189
Bill
AI Summary
- Excludes retirement income from federal gross income for retired military members and law enforcement officers who subsequently work as school resource officers
- Eligible individuals must pass required background checks and comply with their state's peace officer standards and training requirements
- Retirement income from pensions, annuities, and retirement plans associated with prior military or law enforcement service qualifies for the tax exclusion
- Provides a lifetime exemption allowing continued tax-free retirement income after 10 or more years of service as a school resource officer, even after that employment ends
- Requires law enforcement agencies to report to the IRS when eligible individuals begin and end employment as school resource officers, with penalties for non-compliance
Legislative Description
SROS Act Strengthening Resources for Our Schools Act
Taxation
Last Action
Read twice and referred to the Committee on Finance.
11/18/2025
Committee Referrals
Finance11/18/2025
Full Bill Text
No bill text available