# What This Bill Does

This bill would allow retired police officers who work as armed security guards in schools to avoid paying federal income taxes on their school security salary. Right now, like most workers, school resource officers have to count their entire paycheck as taxable income. Under this bill, a retired cop hired to work as an armed officer at an elementary or high school could exclude that compensation from their taxes entirely—meaning they wouldn't owe federal income tax on those earnings.

The bill also exempts these officers from paying Social Security and Medicare payroll taxes on their school security income. Normally, both employees and employers split the cost of these payroll taxes, but this bill would eliminate that requirement for retired officers working in schools. This means the school wouldn't have to pay the employer's share of these taxes either, potentially saving schools money on their security staffing costs.

To qualify for this tax break, the person must be a retired peace officer who left their previous law enforcement job "in good standing" and is now employed as an armed school resource officer. The bill would apply to any compensation earned after it becomes law, so it could affect both current school security officers and any hired in the future under these terms.

To amend the Internal Revenue Code of 1986 to provide for an exclusion from gross income for compensation of certain school resource officers, and for other purposes.

Weber, Randy K. Sr.

 <p>This bill excludes from gross income, for income tax purposes, compensation paid to a qualified school resource officer. The bill defines <em>qualified school resource officer</em> as a retired law enforcement officer who is employed as an armed school resource officer at an elementary or secondary school. The bill also exempts such compensation from employment taxation and withholding requirements.</p>