SROS Act | ChamberLight

IN COMMITTEE· 119TH CONGRESS

House BillHR 6120Taxation

SROS Act

INTRO NOV 18· LAST ACTION NOV 18

READING

5MIN

COSPONSORS

7BIPARTISAN

READER REACTIONS0 TOTAL

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LEGISLATIVE PROGRESS

STEP 2 / 8

Introduced

In Committee

Reported

Passed House

Passed Senate

Conference

To President

Became Law

WHAT THE BILL DOES

AI-written

Voters should care about this bill because it aims to make schools safer by encouraging experienced military veterans and retired police officers to work as school resource officers. By exempting their retirement income from federal taxes, the bill creates a significant financial incentive, potentially increasing the number of qualified individuals willing to fill these roles.

If this bill becomes law, it could lead to more seasoned professionals in schools, potentially enhancing security and mentorship for students. If it doesn't pass, the financial incentive won't exist, and schools might continue to face challenges in recruiting and retaining experienced SROs, potentially leaving current school safety measures unchanged. It also raises questions about tax fairness, as it creates a specific tax benefit for one group of retired individuals taking on a second career.

KEY PROVISIONS

4AI-extracted

PROVISION 01

Excludes retirement income from federal taxes for retired military and law enforcement officers who work as school resource officers.

This creates a direct financial incentive for experienced individuals to take SRO positions.

PROVISION 02

Grants a permanent tax exemption on retirement income for those who serve as an SRO for 10 years or more, even after they stop working as an SRO.

This provides a long-term benefit for career SROs and further encourages commitment to the role.

PROVISION 03

Requires eligible SROs to meet state standards for peace officers and clear background checks.

Ensures that SROs receiving the tax benefit are qualified and suitable for working in schools.

PROVISION 04

Mandates law enforcement agencies to report the start and end dates of employment for eligible SROs to the IRS.

This creates a system for tracking who qualifies for the tax exemption and ensures compliance.

SPONSORSHIP

1 + 7

COSPONSOR BREAKDOWNBIPARTISAN · 85%

DEM 3 REP 4 IND 0

ACTION TIMELINE

2 EVENTS

NOV 18

Introduced in House

INTROREFERRAL

NOV 18

Referred to the House Committee on Ways and Means.

HOUSE · INTROREFERRAL

BILL INFO

TypeHouse Bill

NumberHR 6120

Congress119th

StatusIn Committee

IntroducedNov 18, 2025

Last actionNov 18, 2025

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IN COMMITTEE· 119TH CONGRESS · WAYS AND MEANS COMMITTEE · INTRODUCED NOV 18, 2025

House BillHR 6120Taxation

SROS Act

INTRODUCED NOV 18, 2025· LAST ACTION NOV 18, 2025

PASSAGE CHANCES

—%

READING

5 min

COSPONSORS

COMPLEXITY

Moderate

Call my reps Congress.gov

LEGISLATIVE PROGRESS

STEP 2 OF 8

Introduced

In Committee

Reported

Passed House

Passed Senate

Conference

To President

Became Law

Introduced
In Committee
Reported
Passed House
Passed Senate
Conference
To President
Became Law

WHAT THE BILL DOES

AI-written

KEY PROVISIONS

AI-extracted

high

Excludes retirement income from federal taxes for retired military and law enforcement officers who work as school resource officers.

This creates a direct financial incentive for experienced individuals to take SRO positions.

high

Grants a permanent tax exemption on retirement income for those who serve as an SRO for 10 years or more, even after they stop working as an SRO.

This provides a long-term benefit for career SROs and further encourages commitment to the role.

med

Requires eligible SROs to meet state standards for peace officers and clear background checks.

Ensures that SROs receiving the tax benefit are qualified and suitable for working in schools.

med

Mandates law enforcement agencies to report the start and end dates of employment for eligible SROs to the IRS.

This creates a system for tracking who qualifies for the tax exemption and ensures compliance.

DEADLINES & DATES

AI-extracted

An AI model extracted this from the bill’s official record and can make mistakes. Check the official text ↗ (opens in new tab)

Not later than 180 days after the date of enactment of this section

Secretary shall prescribe regulations or other guidance to carry out the purposes of this section.

Taxable years beginning after the date of enactment of this Act

Effective date for the amendments made by this section.

PENALTIES & ENFORCEMENT

AI-extracted

An AI model extracted this from the bill’s official record and can make mistakes. Check the official text ↗ (opens in new tab)

TYPE	AMOUNT	WHO
administrative	Varies based on existing IRS regulations for failure to file correct information returns, not specified in this bill text.	Head of any law enforcement agency employing an individual described in section 139M(b)

GLOSSARY

AI-written

Gross income: All income from whatever source derived, including wages, salaries, profits, and other gains, before any deductions are made for tax purposes.
School resource officer (SRO): A sworn law enforcement officer responsible for safety and crime prevention in schools.
Retirement income: Income received from pensions, annuities, or retirement plans that is related to previous employment, like military service or a career as a law enforcement officer.
Internal Revenue Code of 1986: The official body of tax laws for the United States, administered by the Internal Revenue Service (IRS).
Taxable year: The annual accounting period for keeping records and reporting income and expenses, typically January 1 through December 31 for most individual taxpayers.
Peace officer standards and training agency (POST): A state agency responsible for setting rules and standards for the training, certification, and conduct of law enforcement officers within that state.

ACTION TIMELINE

2 EVENTS

NOV 18, 25

Introduced in House

INTROREFERRAL

NOV 18, 25

Referred to the House Committee on Ways and Means.

INTROREFERRAL

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SROS Act

LEGISLATIVE PROGRESS

WHAT THE BILL DOES

KEY PROVISIONS

SPONSORSHIP

ACTION TIMELINE

BILL INFO

READER REACTIONS

Discussion

SROS Act

LEGISLATIVE PROGRESS

WHAT THE BILL DOES

KEY PROVISIONS

DEADLINES & DATES

PENALTIES & ENFORCEMENT

GLOSSARY

ACTION TIMELINE

SPONSORS

READER REACTIONS

What do you think?

Discussion

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