# 119-s-3189: SROS Act

119-s-3189, SROS Act, is a 119th Congress bill sponsored by Sen. Sheehy, Tim [R-MT] (R-MT); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-s-3189
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-3189
- Congress: 119
- Title: SROS Act
- Status: introduced
- Introduced: 2025-11-18
- Sponsor: Sen. Sheehy, Tim [R-MT] (R-MT)
- Cosponsors: 2
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**Excludes retirement income from federal taxable income for retired service members and retired law enforcement who serve as school resource officers.** This bill would create a tax exclusion for retirement pay while those retirees work as SROs and add reporting and implementation rules. - Retirees: Would let people who retired from the Armed Forces or from qualifying law enforcement jobs exclude pension, annuity, retirement account, and other retirement-plan payments from gross income for any year they work as a school resource officer. Eligibility also requires clearing any required background check and meeting the State peace officer standards and training requirements. - Long-serving SROs: Individuals who serve as SROs for at least 10 years would also receive a lifetime exclusion of retirement income for periods after their SRO employment ends. - Employers and administration: Heads of law enforcement agencies would have to report SRO start and end dates to the Secretary and face penalties for failing to file those notices. The Treasury would have to issue implementing guidance within 180 days and the change would apply to taxable years beginning after enactment.

## Cosponsors (2)

- Sen. Lummis, Cynthia M. [R-WY] (R-WY), 2025-11-18T00:00:00.000Z
- Sen. Justice, James C. [R-WV] (R-WV), 2025-11-18T00:00:00.000Z

## Provisions PRIA read

- Lower taxes for retired SROs: benefit, high. If enacted, you would be able to exclude retirement pay from your taxable income while you work as a school resource officer (SRO). This applies if you retired from the U.S. Armed Forces or as a law enforcement officer, passed any required background checks, and meet State peace officer training ru…
- New SRO reporting and penalties: cost, low. If enacted, the head of any law enforcement agency that employs an eligible SRO would have to tell the IRS when that person started and when that person stopped being an SRO. Those notices would follow the form and timing the IRS prescribes and would be subject to existing information-return penalt…

## Related bills

- 119-s-4744: Take Care of America’s Veterans Act
- 119-s-3923: Weather Research and Forecasting Innovation Reauthorization Act of 2026
- 119-s-1462: Fix Our Forests Act
- 119-s-4952: Protecting American Taxpayers Act
- 119-s-4378: Protecting American Taxpayers Act
- 119-s-292: Educational Choice for Children Act of 2025

## Sources
- [119-s-3189 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/3189)

## Related
- [119-s-4744: Take Care of America’s Veterans Act](https://policyrisk.com/legislation/119-s-4744)
- [119-s-3923: Weather Research and Forecasting Innovation Reauthorization Act of 2026](https://policyrisk.com/legislation/119-s-3923)
- [119-s-1462: Fix Our Forests Act](https://policyrisk.com/legislation/119-s-1462)
- [119-s-4952: Protecting American Taxpayers Act](https://policyrisk.com/legislation/119-s-4952)
- [119-s-4378: Protecting American Taxpayers Act](https://policyrisk.com/legislation/119-s-4378)
- [119-s-292: Educational Choice for Children Act of 2025](https://policyrisk.com/legislation/119-s-292)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-3189 (as of 2026-04-21).