WeVote
Log In

Bill

JJ

Bill

S 3189

A bill to amend the Internal Revenue Code of 1986 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.

119th Congress Introduced by Jim Justice and 2 co-sponsors

Exempts federal income taxes on retirement pensions for ex-military and ex-law enforcement officers working as school resource officers to boost recruitment.

Introduced in Senate
0
WeVote Research Nonpartisan
Bill Summary · S 3189

Legislative bill overview

S 3189 would amend the Internal Revenue Code to allow law enforcement officers and armed forces veterans who retired and are now serving as school resource officers to exclude their retirement income from federal taxable income. This means individuals in this specific career transition would not pay federal income taxes on their military pensions or law enforcement retirement benefits while working as school resource officers.

Why is this important

School resource officer programs rely heavily on experienced law enforcement and military personnel to provide security and education in schools. This tax incentive could increase recruitment of qualified, experienced security professionals into schools by improving their take-home compensation without requiring school budgets to increase salaries. However, it also represents foregone federal tax revenue and creates a specialized tax exemption for a particular employment category.

Potential points of contention

  • Equity concerns: The tax exclusion applies only to retired law enforcement and military members, potentially creating questions about why other school security personnel or teachers don't receive similar treatment
  • Revenue impact: The bill reduces federal tax revenue without an offset, adding to the deficit unless coupled with spending reductions elsewhere
  • Scope and definition: Ambiguity about which retirement income qualifies, how long the exclusion lasts, and whether it applies to federal, state, or local retirement benefits could complicate implementation

Compiled from official sources — confirm details with the bill’s official record.

Sign in to ask a question.