H.R. 2478 · 118th Congress

School Resource Officer Compensation Act

Stage
In committee
Introduced
2023-04-03
Latest action
2023-04-03 · Introduced in House

Summary

School Resource Officer Compensation Act

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.