School Resource Officer Compensation Act

Subjects: Taxation

Summary:  <p> <strong>School Resource Officer Compensation Act</strong></p> <p>This bill excludes from gross income, for income tax purposes, compensation paid to a qualified school resource officer. The bill defines <em>qualified school resource officer</em> as a retired law enforcement officer who is employed as an armed school resource officer at an elementary or secondary school. The bill also exempts such compensation from employment taxation and withholding requirements.</p>

<html><body><pre>[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2478 Introduced in House (IH)]

&lt;DOC&gt;






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.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``School Resource Officer Compensation 
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:

``SEC. 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.
                                 &lt;all&gt;
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