Excludes retirement income from gross income for retired law enforcement officers and military personnel serving as school resource officers.
The Strengthening Resources for Our Schools Act, or SROS Act, amends the Internal Revenue Code to exclude from gross income any retirement income received by individuals who retired from service as a law enforcement officer or member of the Armed Forces and subsequently serve as school resource officers. This exclusion applies to taxable years beginning after the date of enactment of this Act. The bill also mandates that law enforcement agencies provide the Secretary with notice regarding the employment dates of these officers.
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