I 

118TH CONGRESS 

1ST SESSION H. R. 2478 

To amend the Internal Revenue Code of 1986 to provide for an exclusion 

from gross income for compensation of certain school resource officers, 

and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

APRIL 3, 2023 

Mr. WEBER of Texas introduced the following bill; which was referred to the 

Committee on Ways and Means 

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 for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘School Resource Offi5 cer Compensation Act’’. 

6 SEC. 2. EXCLUSION OF COMPENSATION OF CERTAIN 

7 SCHOOL RESOURCE OFFICERS. 

8 (a) EMPLOYEE COMPENSATION.— 


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1 (1) IN GENERAL.—Part III of subchapter B of 

2 chapter 1 of the Internal Revenue Code of 1986 is 

3 amended by inserting before section 140 the fol4 lowing new section: 

5 ‘‘SEC. 139J. COMPENSATION OF CERTAIN SCHOOL RE6 SOURCE OFFICERS. 

7 ‘‘(a) IN GENERAL.—Gross income shall not include 

8 compensation received by a qualified school resource offi9 cer for service as such an officer. 

10 ‘‘(b) QUALIFIED SCHOOL RESOURCE OFFICER.—For 

11 purposes of this section, the term ‘qualified school re12 source officer’ means a retired peace officer who is em13 ployed as an armed school resource officer at an elemen14 tary school or secondary school (as such terms are defined 

15 in section 8101 of the Elementary and Secondary Edu16 cation Act of 1965). 

17 ‘‘(c) RETIRED PEACE OFFICER.—For purposes of 

18 this section, the term ‘retired peace officer’ means an indi19 vidual who is separated from service in good standing from 

20 service with a State or local agency as a law enforcement 

21 officer.’’. 

22 (2) CLERICAL AMENDMENT.—The table of sec23 tions for part III of subchapter B of chapter 1 is 

24 amended by inserting before the item relating to sec25 tion 140 the following new item: 

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


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1 (b) PAYROLL TAXES.—Section 3121(a) of the Inter2 nal Revenue Code of 1986 is amended by striking ‘‘or’’ 

3 at the end of paragraph (22)(B), by striking the period 

4 at the end of paragraph (23) and inserting ‘‘; or’’, and 

5 by inserting after paragraph (23) the following new para6 graph: 

7 ‘‘(24) any compensation which is excludable 

8 from the gross income of the employee under section 

9 139J.’’. 

10 (c) WAGE WITHHOLDING.—Section 3401(a) of the 

11 Internal Revenue Code of 1986 is amended by striking 

12 ‘‘or’’ at the end of paragraph (22), by striking the period 

13 at the end of paragraph (23) and inserting ‘‘, or’’, and 

14 by inserting after paragraph (23) the following new para15 graph: 

16 ‘‘(24) for compensation which is excludable 

17 from the gross income of the employee under section 

18 139J.’’. 

19 (d) EFFECTIVE DATE.—The amendments made by 

20 this section shall apply to compensation for services after 

21 the date of the enactment of this Act. 

Æ 


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