Introduced in House — H.R. 4248

119th CONGRESS

1st Session

H. R. 4248

IN THE HOUSE OF REPRESENTATIVES

June 27, 2025

Mr. Weber of Texas (for himself, Mrs. Luna, and Mr. Evans of Colorado) introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committee on the Judiciary, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned

A BILL

To amend the Internal Revenue Code of 1986 to provide for an exclusion from gross income for compensation of certain school resource officers and the Omnibus Crime Control and Safe Streets Act of 1968 to make school resource officers eligible for public safety officer death benefits.

Section 1. Short title

This Act may be cited as the School Resource Officer Reform Act.

Sec. 2. Exclusion of compensation of certain school resource officers

(a) Employee compensation

(1) In general

Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting before section 140 the following new section:

139J. Compensation of certain school resource officers
(a) In general
Gross income shall not include compensation received by a qualified school resource officer for service as such an officer.
(b) Qualified school resource officer
For purposes of this section, the term qualified school resource officer means a retired peace officer who is employed as an armed school resource officer at an elementary school or secondary school (as such terms are defined in section 8101 of the Elementary and Secondary Education Act of 1965).
(c) Retired peace officer
For purposes of this section, the term retired peace officer means an individual who is separated from service in good standing from service with a State or local agency as a law enforcement officer.

(2) Clerical amendment

The table of sections for part III of subchapter B of chapter 1 is amended by inserting before the item relating to section 140 the following new item:

Sec. 139J. Compensation of certain school resource officers.

(b) Payroll taxes

Section 3121(a) of the Internal Revenue Code of 1986 is amended by striking or at the end of paragraph (22)(B), by striking the period at the end of paragraph (23) and inserting ; or, and by inserting after paragraph (23) the following new paragraph:

(24)
any compensation which is excludable from the gross income of the employee under section 139J.

(c) Wage withholding

Section 3401(a) of the Internal Revenue Code of 1986 is amended by striking or at the end of paragraph (22), by striking the period at the end of paragraph (23) and inserting , or, and by inserting after paragraph (23) the following new paragraph:

(24)
for compensation which is excludable from the gross income of the employee under section 139J.

(d) Effective date

The amendments made by this section shall apply to compensation for services after the date of the enactment of this Act.

Sec. 3. School resource officers eligible for public safety officers' death benefits

Section 1204(9) of the Omnibus Crime Control and Safe Streets Act of 1968 (34 U.S.C. 10284(9)) is amended by inserting school resource, after parole,.