,i  #aafth ,,congress  #b;d ,session    
,h4 ,r4 #eghb  ,,in ,,the ,,house ,,of  
,,representatives  ,february #f1        
#bjbj,mr4 ,budd 7for himself and ,mr4   
,meadows7 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
 provide for a credit against tax for   
qualified special law enforcement       
officers4  #a4 ,short title ,this ,act  
may be cited as the ,national ,education
 ,security ,training ,act of #bjbj or   
the ,,nest ,act of #bjbj4  #b4 ,credit  
for qualified special law enforcement   
officers  7a7 ,in general ,subpart ,a of
 part ,,iv of subchapter ,a of chapter  
#a of the ,internal ,revenue ,code of   
#aihf is amended by inserting after     
section #be;,d the following new        
section3  #be;,e4 ,credit for qualified 
special law enforcement officers  7a7   
,allowance of credit ,in the case of a  
qualified special law enforcement       
officer1 there shall be allowed as a    

credit against the tax imposed by this  
chapter for a taxable year an amount    
equal to #a1ejj4  7b7 ,qualified special
 law enforcement officer ,for purposes  
of this section-- 7#a7 ,in general ,the 
term qualified special law enforcement  
officer means an individual--  7,a7     
employed part-time by a local law       
enforcement agency to patrol one or more
 qualified schools1 and  7,b7 who is1 on
 the date such individual is first so   
employed1 a qualified veteran or a      
qualified retired law enforcement       
officer4  7#b7 ,qualified school ,the   
term qualified school means-- 7,a7 an   
elementary school or secondary school   
7as such terms are defined in section   
#haja of the ,elementary and ,secondary 
,education ,act of #aife71 or  7,b7 an  
institution of higher education 7as such
 term is defined in section #aja of the 
,higher ,education ,act of #aife74  7#c7
 ,qualified veteran ,the term qualified 
veteran means an individual who served  
in the active military1 naval1 or air   

service1 and who was discharged or      
released therefrom under conditions     
other than dishonorable4  7#d7          
,qualified retired law enforcement      
officer ,the term qualified retired law 
enforcement officer has the meaning     
given such term by section #ibf;,c of   
title #ah1 ,united ,states ,code4  4    
7b7 ,clerical amendment ,the table of   
sections for subpart ,a of part ,,iv of 
subchapter ,a of chapter #a of such     
,code is amended by inserting after the 
item relating to section #be;,d the     
following new item3  ,sec4 #be;,e4      
,credit for qualified special law       
enforcement officers4  4  7c7 ,effective
 date ,the amendments made by this      
section shall apply to taxable years    
beginning after the date of the         
enactment of this ,act4