I 
117TH CONGRESS 
2D SESSION 
H. R. 7909 
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 
MAY 27, 2022 
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 pur-
poses. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. 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 
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amended by inserting before section 140 the fol-
lowing new section: 
‘‘SEC. 139J. COMPENSATION OF CERTAIN SCHOOL RE-
SOURCE OFFICERS. 
‘‘(a) IN GENERAL.—Gross income shall not include 
compensation received by a qualified school resource offi-
cer for service as such an officer. 
‘‘(b) QUALIFIED SCHOOL RESOURCE OFFICER.—For 
purposes of this section, the term ‘qualified school re-
source officer’ means a retired peace officer who is em-
ployed as an armed school resource officer at an elemen-
tary school or secondary school (as such terms are defined 
in section 8101 of the Elementary and Secondary Edu-
cation Act of 1965). 
‘‘(c) RETIRED PEACE OFFICER.—For purposes of 
this section, the term ‘retired peace officer’ means an indi-
vidual 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 sec-
tions for part III of subchapter B of chapter 1 is 
amended by inserting before the item relating to sec-
tion 140 the following new item: 
‘‘Sec. 139J. Compensation of certain school resource officers.’’. 
(b) PAYROLL TAXES.—Section 3121(a) of the Inter-
nal Revenue Code of 1986 is amended by striking ‘‘or’’ 
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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 para-
graph: 
‘‘(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 para-
graph: 
‘‘(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. 
Æ 
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