I 
113TH CONGRESS 
1ST SESSION H. R. 1546 
To amend the Internal Revenue Code of 1986 to encourage a law enforcement 
presence in our schools by allowing full-time, off-duty law enforcement 
officials an exclusion from income for wages received for performing 
services in an elementary or secondary school as a substitute teacher. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 12, 2013 
Mr. TIBERI (for himself and Mr. KIND) 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 encourage 
a law enforcement presence in our schools by allowing 
full-time, off-duty law enforcement officials an exclusion 
from income for wages received for performing services 
in an elementary or secondary school as a substitute 
teacher. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Better Protecting Chil-
dren in Schools Act of 2013’’. 
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SEC. 2. FINDINGS AND PURPOSES. 
(a) FINDINGS.—Congress finds the following: 
(1) Off-duty law enforcement officials work in 
a number of part-time employment capacities where 
they can earn a higher level of income than they 
would by substitute teaching at an elementary or 
secondary school. 
(2) Law enforcement officials act as deterrents 
to criminal behavior as well as first responders in 
the case of criminal activity. 
(3) Past Congresses have worked to increase 
the number of law enforcement officials in elemen-
tary and secondary schools to protect students from 
possible violent attacks through programs such as 
grants for school resource officers. 
(4) Providing full-time, on-duty law enforce-
ment officials has proven to be costly to school dis-
tricts. 
(5) On any given day in the United States, 
more than 270,000 classes are taught by substitute 
teachers and many States have reported a shortage 
of substitute teachers, including the State of Ohio. 
(6) Substitute teaching requirements vary by 
State and by school district. 
(b) PURPOSES.—It is the purpose of this Act to— 
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(1) incentivize off-duty law enforcement officials 
to choose to substitute teach in elementary and sec-
ondary schools (within the confines of State and 
local substitute teaching requirements) by reducing 
the difference between the compensation a law en-
forcement official earns from other part-time em-
ployment and the compensation a law enforcement 
official earns from substitute teaching; 
(2) create a deterrent for criminal behavior in 
schools as well as a first response to assist school 
administrators and teachers in an instance where 
criminal activity occurs at a school; 
(3) build on the work of past Congresses to in-
crease the number of law enforcement officials in el-
ementary and secondary schools to protect students 
from possible violent attacks; 
(4) provide school districts with an additional 
cost-effective tool, which is not a mandate, to have 
more law enforcement officials in their schools; 
(5) provide an additional source of substitute 
teachers which may assist with the shortage that 
many States are facing; and 
(6) only allow law enforcement officials who 
meet State and local substitute teaching require-
ments to substitute teach. 
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SEC. 3. EXCLUSION FOR SUBSTITUTE TEACHING WAGES 
RECEIVED BY FULL-TIME, OFF-DUTY STATE 
OR LOCAL LAW ENFORCEMENT OFFICIALS. 
(a) IN GENERAL.—Part III of subchapter B of chap-
ter 1 of the Internal Revenue Code of 1986 (relating to 
items specifically excluded from gross income) is amended 
by inserting after section 139D the following new section: 
‘‘SEC. 139E. SUBSTITUTE TEACHING WAGES RECEIVED BY 
FULL-TIME, OFF-DUTY STATE OR LOCAL LAW 
ENFORCEMENT OFFICIALS. 
‘‘(a) GENERAL RULE.—In the case of a full-time, off- 
duty State or local law enforcement official, gross income 
shall not include wages received by such official for pro-
viding services as a substitute teacher in an elementary 
or secondary school. 
‘‘(b) DEFINITIONS.—For purposes of this section— 
‘‘(1) FULL-TIME, OFF-DUTY STATE OR LOCAL 
LAW ENFORCEMENT OFFICIAL.—The term ‘full-time, 
off-duty State or local law enforcement official’ 
means any police officer (including a highway patrol-
man, sheriff, or sheriff’s deputy) employed by a 
State (or the District of Columbia), or a political 
subdivision thereof, on a full-time basis with the 
power to arrest and who is not acting within their 
official employment by the State or political subdivi-
sion. 
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‘‘(2) ELEMENTARY OR SECONDARY SCHOOL.— 
The term ‘elementary or secondary school’ means 
any school which provides elementary education or 
secondary education (kindergarten through grade 
12), as determined under State law.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for such part III is amended by inserting after the item 
relating to section 139D the following new item: 
‘‘Sec. 139E. Substitute teaching wages received by full-time, off-duty State or 
local law enforcement officials.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to wages received after the date 
of the enactment of this Act in taxable years ending after 
such date. 
Æ 
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