To amend the Internal Revenue Code of 1986 to provide for an exclusion from gross income for compensation of certain school resource officers, and for other purposes.

This bill excludes from gross income, for income tax purposes, compensation paid to a qualified school resource officer. The bill defines qualified school resource officer as a retired law enforcement officer who is employed as an armed school resource officer at an elementary or secondary school. The bill also exempts such compensation from employment taxation and withholding requirements.