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119-hr-6120119th CongressWALLET

SROS Act

Sponsored By: Representative Zinke, Ryan K. [R-MT-1]

Introduced

Summary

Creates a tax exclusion for retirement pay when retired service members or law enforcement officers work as school resource officers. The bill would add a new Internal Revenue Code section that lets eligible retirees exclude pension, annuity, and other retirement-plan payments from gross income for years they serve as school resource officers and provides a lifetime exclusion after at least 10 years of SRO service.

Show full summary
  • Retired service members and retired law enforcement officers: Can exclude retirement payments from gross income during years they serve as an SRO. Serving 10 or more years as an SRO allows a permanent exclusion after that employment ends.
  • School districts and employers: Must ensure SRO hires pass any required background checks and meet the state peace officer standards and training requirements for the retiree to qualify for the exclusion.
  • Tax administration and compliance: Establishes new information reporting under section 6039M and adds penalties for failing to file the required notices. The Secretary must issue necessary regulations or guidance within 180 days.

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 1 benefits, 1 costs, 0 mixed.

Lower taxes for retired SROs

If enacted, you would be able to exclude retirement pay from your taxable income while you work as a school resource officer. To qualify you would need to have retired from the Armed Forces or from being a law enforcement officer, be employed as an SRO, clear any required background check, and meet your State peace officer standards and training rules. "Retirement income" would mean pensions, annuities, or distributions from retirement accounts or plans tied to the qualifying service. If you served as an SRO for at least 10 years, the exclusion would also apply to retirement income you receive after that employment ends. The rule would apply for taxable years beginning after the date of enactment and the text notes it is "subject to subsection (e)."

New reporting for SRO employers

If enacted, the head of any law enforcement agency that employs an eligible SRO would have to notify the Secretary of the Treasury when that person began and when that person stopped working as an SRO, in the manner the Secretary prescribes. The Secretary would have to issue regulations or guidance within 180 days after enactment to implement the notice rule. Failure to file any required notice would be treated as a reportable failure and could trigger existing tax penalties. These reporting rules would apply for taxable years beginning after the date of enactment.

Sponsors & CoSponsors

Sponsor

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

  • Rep. Stauber, Pete [R-MN-8]

    MN • R

    Sponsored 11/25/2025

  • Rep. Gottheimer, Josh [D-NJ-5]

    NJ • D

    Sponsored 12/11/2025

  • Rep. Lofgren, Zoe [D-CA-18]

    CA • D

    Sponsored 6/15/2026

Roll Call Votes

No roll call votes available for this bill.

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