,i  #aacth ,,congress  #ast ,session    
,h4 ,r4 #aedf  ,,in ,,the ,,house ,,of  
,,representatives  ,april #ab1 #bjac    
,mr4 ,tiberi 7for himself and ,mr4      
,kind7 introduced the following bill2   
which was referred to the ,committee on 
,ways and ,means  ,a ,,bill  ,to amend  
the ,internal ,revenue ,code of #aihf to
 encourage a law enforcement presence in
 our schools by allowing full-time1     
off-duty law enforcement officials an   
exclusion from income for wages received
 for performing services in an          
elementary or secondary school as a     
substitute teacher4  #a4 ,short title   
,this ,act may be cited as the ,better  
,protecting ,children in ,schools ,act  
of #bjac4  #b4 ,findings and purposes   
7a7 ,findings ,congress finds the       
following3  7#a7 ,off-duty law          
enforcement officials work in a number  
of part-time employment capacities where
 they can earn a higher level of income 
than they would by substitute teaching  
at an elementary or secondary school4   

7#b7 ,law enforcement officials act as  
deterrents to criminal behavior as well 
as first responders in the case of      
criminal activity4  7#c7 ,past          
,congresses have worked to increase the 
number of law enforcement officials in  
elementary and secondary schools to     
protect students from possible violent  
attacks through programs such as grants 
for school resource officers4  7#d7     
,providing full-time1 on-duty law       
enforcement officials has proven to be  
costly to school districts4  7#e7 ,on   
any given day in the ,united ,states1   
more than #bgj1jjj classes are taught by
 substitute teachers and many ,states   
have reported a shortage of substitute  
teachers1 including the ,state of ,ohio4
  7#f7 ,substitute teaching requirements
 vary by ,state and by school district4 
7b7 ,purposes ,it is the purpose of this
 ,act to--  7#a7 incentivize off-duty   
law enforcement officials to choose to  
substitute teach in elementary and      
secondary schools 7within the confines  

of ,state and local substitute teaching 
requirements7 by reducing the difference
 between the compensation a law         
enforcement official earns from other   
part-time employment and the            
compensation a law enforcement official 
earns from substitute teaching2  7#b7   
create a deterrent for criminal behavior
 in schools as well as a first response 
to assist school administrators and     
teachers in an instance where criminal  
activity occurs at a school2  7#c7 build
 on the work of past ,congresses to     
increase the number of law enforcement  
officials in elementary and secondary   
schools to protect students from        
possible violent attacks2  7#d7 provide 
school districts with an additional     
cost-effective tool1 which is not a     
mandate1 to have more law enforcement   
officials in their schools2  7#e7       
provide an additional source of         
substitute teachers which may assist    
with the shortage that many ,states are 
facing2 and  7#f7 only allow law        

enforcement officials who meet ,state   
and local substitute teaching           
requirements to substitute teach4  #c4  
,exclusion for substitute teaching wages
 received by full-time1 off-duty ,state 
or local law enforcement officials  7a7 
,in general ,part ,,iii of subchapter ,b
 of chapter #a of the ,internal ,revenue
 ,code of #aihf 7relating to items      
specifically excluded from gross income7
 is amended by inserting after section  
#aci;,d the following new section3      
#aci;,e4 ,substitute teaching wages     
received by full-time1 off-duty ,state  
or local law enforcement officials  7a7 
,general rule ,in the case of a         
full-time1 off-duty ,state or local law 
enforcement official1 gross income shall
 not include wages received by such     
official for providing services as a    
substitute teacher in an elementary or  
secondary school4  7b7 ,definitions ,for
 purposes of this section--  7#a7       
,full-time1 off-duty state or local law 
enforcement official ,the term          

full-time1 off-duty ,state or local law 
enforcement official means any police   
officer 7including a highway patrolman1 
sheriff1 or sheriff's deputy7 employed  
by a ,state 7or the ,district of        
,columbia71 or a political subdivision  
thereof1 on a full-time basis with the  
power to arrest and who is not acting   
within their official employment by the 
,state or political subdivision4  7#b7  
,elementary or secondary school ,the    
term elementary or secondary school     
means any school which provides         
elementary education or secondary       
education 7kindergarten through grade   
#ab71 as determined under ,state law4  4
  7b7 ,clerical amendment ,the table of 
sections for such part ,,iii is amended 
by inserting after the item relating to 
section #aci;,d the following new item3 
,sec4 #aci;,e4 ,substitute teaching     
wages received by full-time1 off-duty   
,state or local law enforcement         
officials44  7c7 ,effective date ,the   
amendments made by this section shall   

apply to wages received after the date  
of the enactment of this ,act in taxable
 years ending after such date4