The "Strengthening Resources for our Schools Act" proposes to amend the Internal Revenue Code of 1986 by creating a new tax exclusion for certain individuals serving as school resource officers (SROs). Specifically, it excludes from gross income any retirement income received by individuals who have retired from service as a law enforcement officer or a member of the Armed Forces , provided they subsequently become employed as an SRO. This exclusion applies during the period of their SRO employment, contingent on meeting specific requirements such as background checks and state training standards. A significant provision establishes a lifetime exemption : if an eligible individual serves as an SRO for at least 10 years, their retirement income will remain excluded from gross income even after their SRO employment concludes. The bill also mandates information reporting by law enforcement agencies regarding the employment dates of these SROs to the Secretary of the Treasury, with penalties for non-compliance. These amendments are set to apply to taxable years beginning after the Act's enactment.