Tax break for retired cops and soldiers working in schools—permanent after 10 years
S. 3189 — SROS Act · Filed by Tim Sheehy (R-MT) · 2 cosponsors · Introduced Nov 18, 2025 · Referred to committee
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What it does
This bill creates a tax exemption allowing retired military members and law enforcement officers who work as school resource officers (SROs) to exclude their military or police pensions from taxable income while employed as SROs. After 10 years as an SRO, the exemption becomes permanent for life. The bill requires schools to report when these individuals start and stop SRO work to the IRS.
Why we flagged it
The bill's operative mechanism is a targeted income-tax exemption for a specific occupational group (retired military/law enforcement serving as SROs). While framed as supporting school safety, the functional effect is a tax preference benefiting individuals in that category.
What the text implies
- The 10-year threshold for lifetime exemption (subsection e) creates a cliff incentive: individuals may remain in SRO roles longer than otherwise optimal to reach the permanent exemption, potentially affecting school staffing decisions.
- No income cap or limit on the exemption amount; a retired officer with a six-figure pension could exclude the entire amount while working as an SRO, creating significant revenue loss per individual.
The full analysis lists 4 implications of this text.
Who stands to gain
retired military officers transitioning to school resource officer roles; retired law enforcement officers transitioning to school resource officer roles