School Resource Officer Reform Act

This bill, titled the "School Resource Officer Reform Act," introduces significant changes aimed at supporting school safety personnel. It amends the Internal Revenue Code of 1986 to establish a new tax exclusion for the compensation of specific school resource officers. Under this provision, gross income would not include wages received by a qualified school resource officer , defined as a retired peace officer employed as an armed SRO at an elementary or secondary school. This exclusion also extends to payroll taxes and wage withholding, effectively reducing the tax burden on these individuals. Furthermore, the legislation expands eligibility for public safety officer death benefits. It amends the Omnibus Crime Control and Safe Streets Act of 1968 to explicitly include school resource officers among those who qualify for these benefits. This ensures that the families of school resource officers who die in the line of duty receive financial support, aligning their protections with other public safety personnel.