I 
115TH CONGRESS 
2D SESSION 
H. R. 6981 
To amend the Internal Revenue Code of 1986 to exclude from gross income 
of certain amounts received as pensions by retired law enforcement 
officers who volunteer as school resource officers. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 28, 2018 
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 exclude 
from gross income of certain amounts received as pen-
sions by retired law enforcement officers who volunteer 
as school resource 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 ‘‘School Security and 
Facilities Enhancement to Yield Results Act of 2018’’ or 
the ‘‘School SAFETY Results Act of 2018’’. 
VerDate Sep 11 2014 
22:23 Oct 09, 2018
Jkt 089200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H6981.IH
H6981
khammond on DSK30JT082PROD with BILLS
SEC. 2. EXCLUSIONS FROM INCOME OF CERTAIN AMOUNTS 
RECEIVED AS LAW ENFORCEMENT PENSIONS 
BY VOLUNTEER SCHOOL RESOURCE OFFI-
CERS. 
(a) IN GENERAL.—The Internal Revenue Code of 
1986 is amended by inserting after section 139G the fol-
lowing new section: 
‘‘SEC. 139H. CERTAIN AMOUNTS RECEIVED AS LAW EN-
FORCEMENT 
PENSIONS 
BY 
VOLUNTEER 
SCHOOL RESOURCE OFFICERS. 
‘‘(a) IN GENERAL.—In the case of a retired law en-
forcement officer, gross income shall not include amounts 
received as a law enforcement pension. 
‘‘(b) LIMITATIONS.—The amount excluded from 
gross income under subsection (a) with respect to an indi-
vidual for a taxable year shall not exceed the lesser of— 
‘‘(1) the product of $10, multiplied by the num-
ber of hours such individual spends performing 
qualified school resource service for such individual 
during such year, and 
‘‘(2) $2,000. 
‘‘(c) DEFINITIONS.—For purposes of this section— 
‘‘(1) LAW ENFORCEMENT PENSION.—The term 
‘law enforcement pension’ means a pension received 
by an individual by reason of service with a State or 
local agency as a law enforcement officer. 
VerDate Sep 11 2014 
22:23 Oct 09, 2018
Jkt 089200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H6981.IH
H6981
khammond on DSK30JT082PROD with BILLS
‘‘(2) RETIRED LAW ENFORCEMENT OFFICER.— 
The term ‘retired law enforcement 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. 
‘‘(3) QUALIFIED
SCHOOL
RESOURCE
SERV-
ICE.—The term ‘qualified school resource service’ 
means volunteer service as a 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).’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for part III of subchapter B of chapter 1 of the Internal 
Revenue Code of 1986 is amended by inserting after the 
item relating to section 139G the following new item: 
‘‘Sec. 139H. Certain amounts received as law enforcement pensions by volun-
teer school resource officers.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply with respect to taxable years begin-
ning after the date of the enactment of this Act. 
Æ 
VerDate Sep 11 2014 
22:23 Oct 09, 2018
Jkt 089200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6301
E:\BILLS\H6981.IH
H6981
khammond on DSK30JT082PROD with BILLS