SROS Act
Sponsored By: Representative Rep. Zinke, Ryan K. [R-MT-1]
Introduced
Summary
A targeted tax exclusion for retirement income for retired military and law enforcement personnel who serve as school resource officers. This bill would let qualifying SROs exclude retirement pay from taxable income while they serve and could make that exclusion permanent after at least 10 years of SRO service.
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- Retired service members and former law enforcement officers who take SRO roles would be able to exclude retirement income from gross income for the periods they are employed as SROs. If an individual serves as an SRO for not less than 10 years the exclusion would apply for life even after their SRO employment ends.
- Heads of law enforcement agencies that employ qualifying SROs would have to notify the IRS of each officer's SRO start and end dates. Failure to provide the required notice would be subject to a penalty.
- The Treasury Secretary would have to issue implementing regulations and guidance within 180 days of enactment to define eligibility, reporting, and other rules.
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Bill Overview
Analyzed Economic Effects
2 provisions identified: 1 benefits, 1 costs, 0 mixed.
Tax break on retirement pay for school resource officers
If enacted, you could exclude retirement pay from federal taxable income while you work as a school resource officer. The exclusion would apply only for the months you are employed that year. To qualify, you must be retired military or a retired law enforcement officer. You must pass the required background check and meet your State peace officer training rules. It would cover pensions, annuities, and plan payouts from that prior service. After 10 years as an SRO, you could get a lifetime exemption once you leave that job. Treasury would issue rules within 180 days. This would apply to tax years starting after enactment.
Agencies must report school resource officer dates
Heads of law enforcement agencies would need to tell Treasury when a school resource officer starts and ends employment. Treasury would set the form and timing for these reports. Penalties could apply if the required notice is not filed. This would apply starting with tax years after enactment.
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Sponsors & CoSponsors
Sponsor
Rep. Zinke, Ryan K. [R-MT-1]
MT • R
Cosponsors
Rep. Davis, Donald G. [D-NC-1]
NC • D
Sponsored 11/18/2025
Rep. Fitzpatrick, Brian K. [R-PA-1]
PA • R
Sponsored 11/18/2025
Rep. Gosar, Paul A. [R-AZ-9]
AZ • R
Sponsored 11/21/2025
Rep. Lawler, Michael [R-NY-17]
NY • R
Sponsored 11/21/2025
Stauber
MN • R
Sponsored 11/25/2025
Rep. Gottheimer, Josh [D-NJ-5]
NJ • D
Sponsored 12/11/2025
Roll Call Votes
No roll call votes available for this bill.
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