This bill, known as the School Guardian Act of 2025, establishes a new federal grant program to enhance security in elementary and secondary schools. It authorizes the Attorney General to provide block grants to states for assigning armed law enforcement officers to K-12 schools, covering their pay, training, and equipment. State allocations are determined proportionally by their K-12 student population, and state chief law enforcement agencies will administer these funds, awarding subgrants to local law enforcement agencies. Local agencies receiving subgrants must agree with K-12 schools or local educational agencies to assign at least one full-time armed officer to each school within their jurisdiction. States are required to report on the use of these funds, including the number of officers hired and schools covered. The program is funded by a $80 billion transfer from unobligated balances of the Internal Revenue Service, to be distributed at a maximum of $8 billion annually from fiscal years 2025 through 2034.