,i  #aaeth ,,congress  #b;d ,session    
,h4 ,r4 #fiha  ,,in ,,the ,,house ,,of  
,,representatives  ,september #bh1      
#bjah,mr4 ,budd 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 exclude from gross   
income of certain amounts received as   
pensions by retired law enforcement     
officers who volunteer as school        
resource officers4  #a4 ,short title    
,this ,act may be cited as the ,school  
,security and ,facilities ,enhancement  
to ,yield ,results ,act of #bjah or the 
,school ,,safety ,results ,act of #bjah4
  #b4 ,exclusions from income of certain
 amounts received as law enforcement    
pensions by volunteer school resource   
officers  7a7 ,in general ,the ,internal
 ,revenue ,code of #aihf is amended by  
inserting after section #aci;,g the     
following new section3  #aci;,h4        
,certain amounts received as law        
enforcement pensions by volunteer school

 resource officers  7a7 ,in general ,in 
the case of a retired law enforcement   
officer1 gross income shall not include 
amounts received as a law enforcement   
pension4  7b7 ,limitations ,the amount  
excluded from gross income under        
subsection 7a7 with respect to an       
individual for a taxable year shall not 
exceed the lesser of--  7#a7 the product
 of #aj1 multiplied by the number of    
hours such individual spends performing 
qualified school resource service for   
such individual during such year1 and   
7#b7 #b1jjj4  7c7 ,definitions ,for     
purposes of this section--  7#a7 ,law   
enforcement pension ,the term law       
enforcement pension means a pension     
received by an individual by reason of  
service with a ,state or local agency as
 a law enforcement officer4  7#b7       
,retired law enforcement officer ,the   
term retired law enforcement officer    
means an individual who is separated    
from service in good standing from      
service with a ,state or local agency as

 a law enforcement officer4  7#c7       
,qualified school resource service ,the 
term qualified school resource service  
means volunteer service as a school     
resource officer at an elementary school
 or secondary school 7as such terms are 
defined in section #haja of the         
,elementary and ,secondary ,education   
,act of #aife74  4  7b7 ,clerical       
amendment ,the table of sections for    
part ,,iii of subchapter ,b of chapter  
#a of the ,internal ,revenue ,code of   
#aihf is amended by inserting after the 
item relating to section #aci;,g the    
following new item3  ,sec4 #aci;,h4     
,certain amounts received as law        
enforcement pensions by volunteer school
 resource officers4  4  7c7 ,effective  
date ,the amendments made by this       
section shall apply with respect to     
taxable years beginning after the date  
of the enactment of this ,act4