118th Congress · HOUSE BILLBILL

H.R. 2478 — School Resource Officer Compensation Act

“To amend the Internal Revenue Code of 1986 to provide for an exclusion from gross income for compensation of certain school resource officers, and for other purposes.”

Taxation

Introduced Apr 3, 2023

Last action Apr 3, 2023

Pipeline · Bill → Law

Step 1

Introduced

Apr 3, 2023

Step 2

Referred

Apr 3, 2023

Ways & Means

Step 3

Committee

Step 4

House floor

Step 5

Senate

Step 6

Resolve Changes

Step 7

Signed

SummaryCRS Summary

This bill excludes from gross income, for income tax purposes, compensation paid to a qualified school resource officer. The bill defines qualified school resource officer as a retired law enforcement officer who is employed as an armed school resource officer at an elementary or secondary school. The bill also exempts such compensation from employment taxation and withholding requirements.

Provisions · 2 sectionsIntroduced in House

Timeline · 2 actions

Apr 3, 2023

Introduced in House

Apr 3, 2023

Referred to the House Committee on Ways and Means.