To amend the Internal Revenue Code of 1986 to exclude from gross income of certain amounts received as pensions by retired law enforcement officers who volunteer as school resource officers.

School Security and Facilities Enhancement to Yield Results Act of 2018 or the School SAFETY Results Act of 2018 This bill amends the Internal Revenue Code to exclude from gross income a portion of the law enforcement pension received by a retired law enforcement officer who is volunteering as a school resource officer at an elementary or secondary school. The amount of the exclusion per year may not exceed the lesser of: (1) the product of $10, multiplied by the number of hours the individual spends performing school resource service during the year; and (2) $2,000.