,i  #aaith ,,congress  #ast ,session    
,h4 ,r4 #dbdh  ,,in ,,the ,,house ,,of  
,,representatives  ,june #bg1 #bjbe,mr4 
,weber of ,texas 7for himself1 ,mrs4    
,luna1 and ,mr4 ,evans of ,colorado7    
introduced the following bill2 which was
 referred to the ,committee on ,ways and
 ,means1 and in addition to the         
,committee on the ,judiciary1 for a     
period to be subsequently determined by 
the ,speaker1 in each case for          
consideration of such provisions as fall
 within the jurisdiction of the         
committee concerned  ,a ,,bill  ,to     
amend the ,internal ,revenue ,code of   
#aihf to provide for an exclusion from  
gross income for compensation of certain
 school resource officers and the       
,omnibus ,crime ,control and ,safe      
,streets ,act of #aifh to make school   
resource officers eligible for public   
safety officer death benefits4  #a4     
,short title ,this ,act may be cited as 
the ,school ,resource ,officer ,reform  
,act4  #b4 ,exclusion of compensation of

 certain school resource officers  7a7  
,employee compensation  7#a7 ,in general
 ,part ,,iii of subchapter ,b of chapter
 #a of the ,internal ,revenue ,code of  
#aihf is amended by inserting before    
section #adj the following new section3 
#aci;,j4 ,compensation of certain school
 resource officers  7a7 ,in general     
,gross income shall not include         
compensation received by a qualified    
school resource officer for service as  
such an officer4  7b7 ,qualified school 
resource officer ,for purposes of this  
section1 the term qualified school      
resource officer means a retired peace  
officer who is employed as an armed     
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  7c7 ,retired
 peace officer ,for purposes of this    
section1 the term retired peace 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  4  7#b7    
,clerical amendment ,the table of       
sections for part ,,iii of subchapter ,b
 of chapter #a is amended by inserting  
before the item relating to section #adj
 the following new item3  ,sec4 #aci;,j4
 ,compensation of certain school        
resource officers4  4  7b7 ,payroll     
taxes ,section #caba7;a7 of the         
,internal ,revenue ,code of #aihf is    
amended by striking or at the end of    
paragraph 7#bb77;,b71 by striking the   
period at the end of paragraph 7#bc7 and
 inserting 2 or1 and by inserting after 
paragraph 7#bc7 the following new       
paragraph3  7#bd7 any compensation which
 is excludable from the gross income of 
the employee under section #aci;,j4  4  
7c7 ,wage withholding ,section #cdja7;a7
 of the ,internal ,revenue ,code of     
#aihf is amended by striking or at the  
end of paragraph 7#bb71 by striking the 
period at the end of paragraph 7#bc7 and
 inserting 1 or1 and by inserting after 

paragraph 7#bc7 the following new       
paragraph3  7#bd7 for compensation which
 is excludable from the gross income of 
the employee under section #aci;,j4  4  
7d7 ,effective date ,the amendments made
 by this section shall apply to         
compensation for services after the date
 of the enactment of this ,act4  #c4    
,school resource officers eligible for  
public safety officers' death benefits  
,section #abjd7i7 of the ,omnibus ,crime
 ,control and ,safe ,streets ,act of    
#aifh 7#cd ,u4,s4,c4 #ajbhd7i77 is      
amended by inserting school resource1   
after parole14