Bill · S. 3189· Senate(119-S-3189)
SROS Act
- Introduced
- 11/18/2025
- Last activity
- 11/18/2025 — Read twice and referred to the Committee on Finance.
- Sponsored by
- Tim Sheehy
- Cosponsors
- - 2 - 0
- Introduced
- In Committee
What this bill would do
The "Strengthening Resources for Our Schools Act" aims to amend the Internal Revenue Code of 1986. It proposes to exclude certain retirement income from an individual's gross income if they serve as a school resource officer. This applies to individuals who previously retired from service as a member of the Armed Forces or as a law enforcement officer. To qualify, the individual must clear required background checks and comply with state peace officer standards and training agency requirements. The bill also includes provisions for a lifetime exemption after ten years of service and mandates specific information reporting by law enforcement agencies.
Yes· 3 of 5
Would veterans be better off under this, taking everything together?+6
The bill allows retired members of the Armed Forces serving as school resource officers to exclude their retirement income from gross income.
Does this increase the pay, pensions or support veterans receive?+6
The bill provides a tax benefit specifically for retired members of the Armed Forces serving as school resource officers.
Would people over 65 be better off under this?+5
The bill provides a tax exclusion on retirement income for qualified individuals.
The opposite
Does this reduce what the federal government spends?-2
The bill reduces federal revenue by excluding retirement income from gross income for certain individuals.
Who it would affect, and how
Potential Positive Impacts for People
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Tax Relief for Qualified Individuals: Individuals who retired from the Armed Forces or law enforcement and are now working as school resource officers can exclude their retirement income from their gross income while employed in that role (Section 2(a) and Section s 139M(a)).
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Long-term Financial Benefit: Individuals who serve as a school resource officer for at least 10 years can receive a lifetime exemption where their retirement income is excluded from gross income even after their employment as a school resource officer ends (Section 2(a) and Section 139M(e)).
Potential Negative Impacts for People
-
Reporting Requirements for Employers: The head of any law enforcement agency that employs these specific individuals must provide notice to the Secretary regarding the start and end dates of the individual's employment as a school resource officer (Section 2(b)(1) and Section 6039M).
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Penalties for Employers: Law enforcement agencies may face penalties for failing to provide the required notices regarding the employment dates of these individuals (Section 2(b)(1) and Section 6724(d)(1)).
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For Veterans+6Good For Seniors+5Good For Low Income Households+3
- National Security And Foreign Policy
- Improves Veterans Benefits+6
- Economy And Finance
- Reduces Middle Class Taxes+5Reduces Government Spending-2
- 11/18/2025
- Read twice and referred to the Committee on Finance.
- 2 Cosponsors added.
- Introduced in Senate
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.
James JusticeRepublican · West Virginia
Cynthia LummisRepublican · Wyoming