School Resource Officer Reform Act

The School Resource Officer Reform Act would (1) create a federal income tax exclusion for the compensation paid to a specific category of school resource officers (SROs) and (2) extend eligibility for public safety officer death benefits to SROs. Specifically, the bill defines a “qualified school resource officer” as a retired peace officer who is employed as an armed SRO at an elementary or secondary school. This means their wages would not count as gross income for federal income tax purposes. It also modifies payroll tax and wage withholding rules to reflect this exclusion. Separately, the bill adds “school resource officers” to the list of public safety officers eligible for death benefits under the Omnibus Crime Control and Safe Streets Act of 1968. The provisions apply to compensation for services after the date of enactment.