Back to all bills
HR 6120119th CongressIn Committee
SROS Act
Introduced: Nov 18, 2025
Sponsor: Rep. Zinke, Ryan K. [R-MT-1] (R-Montana)
Standard Summary
Comprehensive overview in 1-2 paragraphs
The Strengthening Resources for our Schools (SROS) Act amends the Internal Revenue Code to exclude retirement income received by individuals who retire from law‑enforcement or armed‑forces service and subsequently serve as school resource officers from gross income for tax purposes.
Key Points
- 1Tax exclusion of retirement income for qualifying school resource officers
- 2Eligibility criteria: retired armed‑forces or law‑enforcement, current school resource officer status, background check compliance
- 3Reporting requirements to the IRS
- 4Effective date: taxable years after enactment
- 5Lifetime exemption for ≥10 years of service
Impact Areas
Retired law‑enforcement and armed‑forces personnelSchool resource officersInternal Revenue ServiceTaxpayers and federal revenue
Generated by openai/gpt-oss-20b:free on Nov 19, 2025