SEC. 2. EXCLUSION FROM GROSS INCOME OF RETIREMENT 
INCOME RECEIVED BY SCHOOL RESOURCE 
OFFICERS. 
(a) IN GENERAL.—Part III of subchapter B of chap-
ter 1 of the Internal Revenue Code of 1986, as amended 
by section 70435(a) of Public Law 119–21, is amended 
by inserting after section 139L the following new section: 
‘‘SEC. 139M. RETIREMENT INCOME RECEIVED BY SCHOOL 
RESOURCE OFFICERS. 
‘‘(a) IN GENERAL.—Subject to subsection (e), in the 
case of an individual described in subsection (b) who is 
employed as a school resource officer during a taxable 
year, with respect to any period in such taxable year in 
which such individual is so employed, gross income shall 
not include any retirement income received by such indi-
vidual during such period. 
‘‘(b) REQUIREMENTS.—An individual is described in 
this subsection if such individual— 
‘‘(1) has retired from employment as— 
‘‘(A) a member of the Armed Forces of the 
United States, or 
‘‘(B) a law enforcement officer (as defined 
in section 2503 of title I of the Omnibus Crime 
Control and Safe Streets Act of 1968 (34 
U.S.C. 10533)), 
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‘‘(2) is employed as a school resource officer 
after having successfully cleared any background 
check required for such employment, and 
‘‘(3) is in compliance with all applicable re-
quirements of the peace officer standards and train-
ing agency of the State in which such individual is 
employed as a school resource officer. 
‘‘(c) RETIREMENT INCOME.—For purposes of this 
section, the term ‘retirement income’ means any otherwise 
includible income, distribution, or payment received by an 
individual from any pension, annuity, retirement income 
account, defined contribution plan, or defined benefit plan 
which is associated with employment described in sub-
section (b)(1). 
‘‘(d) OTHER DEFINITIONS.—In this section— 
‘‘(1) PEACE OFFICER STANDARDS AND TRAIN-
ING
AGENCY.—The term ‘peace officer standards 
and training agency’ means an agency of a State 
with the statutory authority under State law to set 
standards for the hiring, training, ethical conduct, 
and retention of the law enforcement officers of the 
State through certification, licensing, or other simi-
lar qualification process. 
‘‘(2) SCHOOL RESOURCE OFFICER.—The term 
‘school resource officer’ has the same meaning given 
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such term under section 1709 of title I of the Omni-
bus Crime Control and Safe Streets Act of 1968 (34 
U.S.C. 10389). 
‘‘(e) LIFETIME EXEMPTION.—In the case of an indi-
vidual described in subsection (b) who has been employed 
as a school resource officer for a period of not less than 
10 years, in addition to any period described in subsection 
(a), gross income shall not include any retirement income 
received by such individual during any period after such 
employment has ended. 
‘‘(f) REGULATIONS AND GUIDANCE.—Not later than 
180 days after the date of enactment of this section, the 
Secretary shall prescribe such regulations or other guid-
ance as may be necessary to carry out the purposes of 
this section.’’. 
(b) INFORMATION REPORTING.— 
(1) IN GENERAL.—Subpart A of part III of 
subchapter A of chapter 61 of the Internal Revenue 
Code of 1986, as amended by section 70421(d) of 
Public Law 119–21, is amended by inserting after 
section 6039L the following new section: 
‘‘SEC. 6039M. INFORMATION WITH RESPECT TO SCHOOL RE-
SOURCE OFFICERS. 
‘‘The head of any law enforcement agency employing 
an individual described in section 139M(b) shall provide 
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the Secretary with notice (in such manner as the Secretary 
may prescribe) regarding— 
‘‘(1) the initial date that such individual began 
employment as a school resource officer, and 
‘‘(2) the date on which the employment of such 
individual as a school resource officer has ended.’’. 
(2) PENALTIES.—Section 6724(d)(1) of such 
Code is amended by striking ‘‘and’’ at the end of 
subparagraph (C), by striking the period at the end 
of subparagraph (D) and inserting ‘‘, and’’, and by 
inserting after subparagraph (D) the following new 
subparagraph: 
‘‘(E) any notice required to be filed under 
section 6039M.’’. 
(c) CLERICAL AMENDMENTS.— 
(1) The table of sections for part III of sub-
chapter B of chapter 1 of the Internal Revenue Code 
of 1986, as amended by section 70435(b) of Public 
Law 119–21, is amended by inserting after the item 
relating to section 139L the following new item: 
‘‘Sec. 139M. Retirement income received by school resource officers.’’. 
(2) The table of sections for subpart A of part 
III of subchapter A of chapter 61 of such Code, as 
amended by section 70421(d) of Public Law 119– 
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21, is amended by inserting after the item relating 
to section 6039L the following new item: 
‘‘Sec. 6039M. Information with respect to school resource officers.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of enactment of this Act. 
Æ 
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