School Resource Officer Reform Act

HR 4248, the School Resource Officer Reform Act, creates a tax exclusion for certain school resource officers (SROs) under the Internal Revenue Code. It excludes from gross income compensation received by retired peace officers employed as armed SROs in elementary or secondary schools (as defined by federal education law). This applies to their pay for services after the bill's enactment, affecting payroll taxes and wage withholding calculations. The bill directly impacts retired law enforcement officers hired as armed SROs in K-12 schools by making their compensation partially tax-exempt. It does not change SRO duties or hiring standards, only their tax treatment.