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S 3189119th CongressIn Committee
SROS Act
Introduced: Nov 18, 2025
Sponsor: Sen. Sheehy, Tim [R-MT] (R-Montana)
Standard Summary
Comprehensive overview in 1-2 paragraphs
Amends the Internal Revenue Code to exclude retirement income from gross income for individuals who retired from law enforcement or military service and subsequently serve as school resource officers.
Key Points
- 1Excludes retirement income for qualified school resource officers from gross income
- 2Applies to individuals who retired from law enforcement or Armed Forces
- 3Requires compliance with background checks and state training standards
- 4Provides lifetime exemption after 10 years of service
- 5Introduced by Senator Sheehy
Impact Areas
Tax policyLaw enforcement and military veteransSchool safety and resource officer programs
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