Tax Exemption for Retired Military and Police Serving as School Officers.
This legislation exempts retirement income (pensions, annuities) from federal income tax for retired military personnel and law enforcement officers who subsequently work as School Resource Officers (SROs). The change aims to incentivize experienced, trained individuals to enhance security in educational institutions by offering a significant financial benefit through tax-free retirement income. Those who serve for 10 years or more retain this tax benefit permanently.
Key points
Retirement income for former military members and police officers becomes tax-free while they are employed as a School Resource Officer.
Individuals serving as SROs for 10 years or more retain this tax exemption permanently, even after leaving the school position.
The law requires employing agencies to report the start and end dates of SRO employment to the IRS.
Introduced
Additional Information
Print number: 119_HR_6120
Sponsor: Rep. Zinke, Ryan K. [R-MT-1]
Process start date: 2025-11-18