Strengthening Resources for Our Schools Act; SROS Act
Summary
The Strengthening Resources for Our Schools Act (SROS Act) aims to amend the Internal Revenue Code of 1986 by excluding retirement income from gross income for retired law enforcement officers and members of the Armed Forces who subsequently serve as school resource officers. This exclusion applies during their employment as school resource officers and, after 10 years of service, continues even after their employment ends. The bill also mandates information reporting by law enforcement agencies regarding the employment dates of these individuals as school resource officers.
Expected Effects
The SROS Act intends to incentivize retired law enforcement and military personnel to become school resource officers by providing a tax benefit on their retirement income. This could potentially increase the number of qualified individuals serving in schools, enhancing school safety and security. The act also introduces new information reporting requirements for law enforcement agencies.
Potential Benefits
- Increased School Safety: By attracting experienced law enforcement and military personnel, the bill could enhance the safety and security of schools.
- Financial Incentive: The tax exclusion provides a financial incentive for qualified individuals to serve as school resource officers.
- Utilizing Experienced Personnel: The bill leverages the skills and experience of retired law enforcement and military personnel.
- Long-Term Benefit: The lifetime exemption after 10 years of service provides a significant long-term benefit.
- Potential for Improved Student-Officer Relations: Experienced officers may foster better relationships with students.
Potential Disadvantages
- Potential Strain on State Resources: States may need to adjust their budgets to accommodate the changes in tax revenue.
- Administrative Burden: The information reporting requirements could create an additional administrative burden for law enforcement agencies.
- Limited Scope: The benefit is limited to a specific group of individuals, potentially overlooking other qualified candidates.
- Possible Unintended Consequences: There might be unforeseen issues related to the implementation and enforcement of the act.
- Potential for Uneven Distribution: The benefits may not be evenly distributed across all schools or districts.
Constitutional Alignment
The bill appears to align with the general welfare clause of the US Constitution, as it aims to improve school safety and security, which can be considered promoting the general welfare. Specifically, the 'promote the general Welfare' clause in the preamble suggests that the government can enact laws that are beneficial for the population. The bill's provisions related to taxation fall under the purview of Congress's power to lay and collect taxes, as outlined in Article I, Section 8, Clause 1.
Impact Assessment: Things You Care About ⓘ
This action has been evaluated across 19 key areas that matter to you. Scores range from 1 (highly disadvantageous) to 5 (highly beneficial).