SROS Act

HR 6120, the SROS Act, exempts retirement income from taxable income for qualifying school resource officers. It directly affects retired military members or law enforcement officers who later work as school resource officers, provided they meet background checks and state training requirements. The bill excludes pension, annuity, or retirement plan payments from taxable income during their employment as school resource officers. Additionally, officers with 10+ years of service in this role receive a lifetime exemption for all retirement income after leaving the position. The tax change applies to taxable years beginning after the bill's enactment.