I 
117TH CONGRESS 
2D SESSION 
H. R. 7954 
To amend the Internal Revenue Code of 1986 to provide for a credit against 
tax for qualified special law enforcement officers. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 7, 2022 
Mr. BUDD 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 a credit against tax for qualified special law enforce-
ment officers. 
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 ‘‘National Education 
Security Training Act of 2022’’ or the ‘‘NEST Act of 
2022’’. 
SEC. 2. CREDIT FOR QUALIFIED SPECIAL LAW ENFORCE-
MENT OFFICERS. 
(a) IN GENERAL.—Subpart A of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
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1986 is amended by inserting after section 25D the fol-
lowing new section: 
‘‘SEC. 25E. CREDIT FOR QUALIFIED SPECIAL LAW EN-
FORCEMENT OFFICERS. 
‘‘(a) ALLOWANCE
OF CREDIT.—In the case of a 
qualified special law enforcement officer, there shall be al-
lowed as a credit against the tax imposed by this chapter 
for a taxable year an amount equal to $1,500. 
‘‘(b) QUALIFIED SPECIAL LAW ENFORCEMENT OFFI-
CER.—For purposes of this section— 
‘‘(1) IN GENERAL.—The term ‘qualified special 
law enforcement officer’ means an individual— 
‘‘(A) employed part-time by a local law en-
forcement agency to patrol one or more quali-
fied schools, and 
‘‘(B) who is, on the date such individual is 
first so employed, a qualified veteran or a quali-
fied retired law enforcement officer. 
‘‘(2) QUALIFIED SCHOOL.—The term ‘qualified 
school’ means— 
‘‘(A) an elementary school or secondary 
school (as such terms are defined in section 
8101 of the Elementary and Secondary Edu-
cation Act of 1965), or 
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‘‘(B) an institution of higher education (as 
such term is defined in section 101 of the High-
er Education Act of 1965). 
‘‘(3) QUALIFIED VETERAN.—The term ‘quali-
fied veteran’ means an individual who served in the 
active military, naval, or air service, and who was 
discharged or released therefrom under conditions 
other than dishonorable. 
‘‘(4) QUALIFIED RETIRED LAW ENFORCEMENT 
OFFICER.—The term ‘qualified retired law enforce-
ment officer’ has the meaning given such term by 
section 926C of title 18, United States Code.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for subpart A of part IV of subchapter A of chapter 1 
of such Code is amended by inserting after the item relat-
ing to section 25D the following new item: 
‘‘Sec. 25E. Credit for qualified special law enforcement officers.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
Æ 
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