This bill, titled the "Strengthening Resources for Our Schools Act" or "SROS Act," aims to amend the Internal Revenue Code of 1986. Its primary purpose is to create a new tax exclusion for certain individuals serving as school resource officers (SROs). Specifically, the legislation excludes from gross income any retirement income received by individuals who have retired from service as a member of the Armed Forces or as a law enforcement officer . This exclusion applies during any period in which they are employed as an SRO, contingent upon successfully clearing background checks and complying with state peace officer standards and training agency requirements. Furthermore, the bill establishes a significant incentive: if an individual serves as a school resource officer for a period of not less than 10 years , their retirement income will be permanently excluded from gross income, even after their SRO employment ends. To facilitate this, law enforcement agencies employing such individuals will be required to report their initial and end dates of SRO employment to the Secretary of the Treasury.