SROS Act | ChamberLight

IN COMMITTEE· 119TH CONGRESS

Senate BillS 3189Taxation

SROS Act

INTRO NOV 18· LAST ACTION NOV 18

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LEGISLATIVE PROGRESS

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Introduced

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Passed House

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Became Law

WHAT THE BILL DOES

AI-written

Voters should care about this bill because it aims to make it more financially attractive for retired military personnel and law enforcement officers to work in schools as safety officers. By exempting their retirement income from federal taxes, the bill could encourage more experienced individuals with backgrounds in security and law enforcement to take on SRO roles, potentially improving safety and security in schools.

If this bill becomes law, these SROs would have more disposable income, which could serve as a significant incentive for recruitment and retention in these positions. If it doesn't become law, the financial incentive would not exist, and schools might face greater challenges in recruiting and retaining experienced SROs, particularly those drawing a pension that would otherwise be subject to taxation.

KEY PROVISIONS

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PROVISION 01

Excludes retirement income from gross income for individuals retired from military or law enforcement service who work as School Resource Officers.

This provides a direct tax benefit to qualified SROs, making these positions more financially appealing.

PROVISION 02

Requires individuals to have retired from the Armed Forces or as a law enforcement officer, pass a background check, and comply with state peace officer standards to qualify.

These requirements ensure that only experienced, vetted, and properly credentialed individuals receive the tax exemption.

PROVISION 03

Grants a lifetime exclusion of retirement income from gross income for individuals who serve as SROs for at least 10 years.

This provision offers a long-term, significant financial incentive for sustained service as an SRO.

PROVISION 04

Mandates law enforcement agencies employing qualifying SROs to report their start and end dates of employment to the IRS.

This ensures proper oversight and compliance with the tax exemption rules.

PROVISION 05

Directs the Secretary of the Treasury to issue regulations and guidance within 180 days of enactment.

This ensures the tax exclusion can be properly implemented and understood by those affected.

SPONSORSHIP

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ACTION TIMELINE

2 EVENTS

NOV 18

Introduced in Senate

INTROREFERRAL

NOV 18

Read twice and referred to the Committee on Finance.

INTROREFERRAL

BILL INFO

TypeSenate Bill

NumberS 3189

Congress119th

StatusIn Committee

IntroducedNov 18, 2025

Last actionNov 18, 2025

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IN COMMITTEE· 119TH CONGRESS · FINANCE COMMITTEE · INTRODUCED NOV 18, 2025

Senate BillS 3189Taxation

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 Senate

Passed House

Conference

To President

Became Law

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

WHAT THE BILL DOES

AI-written

KEY PROVISIONS

AI-extracted

high

Excludes retirement income from gross income for individuals retired from military or law enforcement service who work as School Resource Officers.

This provides a direct tax benefit to qualified SROs, making these positions more financially appealing.

med

Requires individuals to have retired from the Armed Forces or as a law enforcement officer, pass a background check, and comply with state peace officer standards to qualify.

These requirements ensure that only experienced, vetted, and properly credentialed individuals receive the tax exemption.

high

Grants a lifetime exclusion of retirement income from gross income for individuals who serve as SROs for at least 10 years.

This provision offers a long-term, significant financial incentive for sustained service as an SRO.

med

Mandates law enforcement agencies employing qualifying SROs to report their start and end dates of employment to the IRS.

This ensures proper oversight and compliance with the tax exemption rules.

low

Directs the Secretary of the Treasury to issue regulations and guidance within 180 days of enactment.

This ensures the tax exclusion can be properly implemented and understood by those affected.

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 Act.

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

Taxable years beginning after the date of enactment.

The amendments made by this section shall apply to taxable years beginning after the date of enactment of this Act.

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	Monetary fines (per existing IRS rules for information reporting failures, specifically referenced in Section 6724(d)(1) of the Internal Revenue Code)	Head of any law enforcement agency that fails to provide required notice to the Secretary regarding the initial date an individual began employment as a school resource officer and the date on which such employment ended.

GLOSSARY

AI-written

Gross Income: All income from whatever source derived, unless specifically excluded by law. This is the starting point for calculating a person's taxable income.
Retirement Income: Money received from sources like pensions, annuities, or retirement plans, typically after an individual stops working.
School Resource Officer (SRO): A sworn law enforcement officer who is responsible for safety and crime prevention in schools.
Peace Officer Standards and Training (POST) Agency: A state agency responsible for setting and enforcing standards for the hiring, training, and certification of law enforcement officers within that state.
Internal Revenue Code of 1986: The official compilation of all tax laws in the United States.
Taxable Year: The period of time, usually 12 months, for which an individual or organization calculates and reports their income for tax purposes. For most individuals, this is the calendar year.

ACTION TIMELINE

2 EVENTS

NOV 18, 25

Introduced in Senate

INTROREFERRAL

NOV 18, 25

Read twice and referred to the Committee on Finance.

INTROREFERRAL

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Nov 18, 2025

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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

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