SROS Act

The SROS Act (S 3189) excludes retirement income from gross income for eligible school resource officers during their employment. It applies to individuals who retired from military or law enforcement roles, cleared required background checks, and comply with state peace officer training standards. The bill creates a tax exclusion for retirement payments received while working as a school resource officer, with an additional lifetime exemption for those serving 10+ years in that role. Law enforcement agencies must report employment start/end dates to the IRS, and the changes take effect for taxable years after enactment.