H.R. 4248: School Resource Officer Reform Act

This bill, titled the School Resource Officer Reform Act, proposes two main changes regarding school resource officers (SROs) in the United States.

1. Exclusion of Compensation from Gross Income

The bill amends the Internal Revenue Code to exclude the compensation received by certain qualified school resource officers from being counted as gross income for tax purposes. Here are the key points:

• Qualified School Resource Officer: A qualified school resource officer is defined as a retired peace officer who is employed as an armed school resource officer at either an elementary or secondary school.
• Exclusion from Gross Income: The compensation that these qualified SROs receive for their service will not be included in their gross income, meaning they would not have to pay federal income tax on this amount.
• Changes to Payroll Taxes: The bill also modifies provisions regarding payroll taxes, ensuring that any compensation excluded from gross income will likewise not be subject to payroll taxes.
• Wage Withholding Changes: Similar changes are made regarding wage withholding to reflect this tax exclusion.

2. Eligibility for Death Benefits

Additionally, the bill amends the Omnibus Crime Control and Safe Streets Act of 1968 to ensure that school resource officers are eligible for public safety officer death benefits. This means that if a qualified school resource officer passes away while serving, their family would be eligible for specific benefits that are available to other public safety officers, such as police officers and firefighters.

Effective Date

The changes made by this bill would take effect for compensation services performed after the bill is enacted.

Relevant Companies

None found