What does Preamble of SROS Act do?

This bill proposes to amend the Internal Revenue Code of 1986. The proposed amendment would exclude retirement income from gross income. This exclusion applies to individuals who previously served as law enforcement officers or members of the Armed Forces. The individuals must subsequently serve as school resource officers to qualify for the exclusion.

What does SHORT TITLE. of SROS Act do?

This bill is formally titled the Strengthening Resources for our Schools Act.

What does EXCLUSION FROM GROSS INCOME OF RETIREMENT INCOME RECEIVED BY of SROS Act do?

This section amends the Internal Revenue Code to exclude retirement income from gross income for certain school resource officers. To qualify, an individual must have retired from military or law enforcement service, pass a background check, and comply with state peace officer standards. The exemption applies during employment as a school resource officer and extends for a lifetime if the individual served for at least 10 years. Law enforcement agencies are required to notify the Secretary of the start and end dates of school resource officers' employment. Penalties are established for failure to provide required notices.

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SROS Act

Last updated: 11/18/2025 · Introduced: 11/18/2025

Author: Ryan Zinke (R-MT)

TL;DR (AI)

This bill excludes retirement income from federal gross income for individuals who previously served in law enforcement or the military and subsequently work as school resource officers.
To qualify for this exclusion, former military or law enforcement personnel must pass a background check and meet state peace officer standards, with a lifetime exemption for those serving at least 10 years.
The bill requires law enforcement agencies to notify the federal government of school resource officers' employment dates and establishes penalties for failing to do so.

119th Congressin committeeOfficial page

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Other Sections

Includes provisions on preamble, short title., and 1 more.

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