[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6981 Introduced in House (IH)]

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115th CONGRESS
  2d Session
                                H. R. 6981

To amend the Internal Revenue Code of 1986 to exclude from gross income 
  of certain amounts received as pensions by retired law enforcement 
          officers who volunteer as school resource officers.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 28, 2018

   Mr. Budd introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to exclude from gross income 
  of certain amounts received as pensions by retired law enforcement 
          officers who volunteer as school resource officers.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``School Security and Facilities 
Enhancement to Yield Results Act of 2018'' or the ``School SAFETY 
Results Act of 2018''.

SEC. 2. EXCLUSIONS FROM INCOME OF CERTAIN AMOUNTS RECEIVED AS LAW 
              ENFORCEMENT PENSIONS BY VOLUNTEER SCHOOL RESOURCE 
              OFFICERS.

    (a) In General.--The Internal Revenue Code of 1986 is amended by 
inserting after section 139G the following new section:

``SEC. 139H. CERTAIN AMOUNTS RECEIVED AS LAW ENFORCEMENT PENSIONS BY 
              VOLUNTEER SCHOOL RESOURCE OFFICERS.

    ``(a) In General.--In the case of a retired law enforcement 
officer, gross income shall not include amounts received as a law 
enforcement pension.
    ``(b) Limitations.--The amount excluded from gross income under 
subsection (a) with respect to an individual for a taxable year shall 
not exceed the lesser of--
            ``(1) the product of $10, multiplied by the number of hours 
        such individual spends performing qualified school resource 
        service for such individual during such year, and
            ``(2) $2,000.
    ``(c) Definitions.--For purposes of this section--
            ``(1) Law enforcement pension.--The term `law enforcement 
        pension' means a pension received by an individual by reason of 
        service with a State or local agency as a law enforcement 
        officer.
            ``(2) Retired law enforcement officer.--The term `retired 
        law enforcement officer' means an individual who is separated 
        from service in good standing from service with a State or 
        local agency as a law enforcement officer.
            ``(3) Qualified school resource service.--The term 
        `qualified school resource service' means volunteer service as 
        a school resource officer at an elementary school or secondary 
        school (as such terms are defined in section 8101 of the 
        Elementary and Secondary Education Act of 1965).''.
    (b) Clerical Amendment.--The table of sections for part III of 
subchapter B of chapter 1 of the Internal Revenue Code of 1986 is 
amended by inserting after the item relating to section 139G the 
following new item:

``Sec. 139H. Certain amounts received as law enforcement pensions by 
                            volunteer school resource officers.''.
    (c) Effective Date.--The amendments made by this section shall 
apply with respect to taxable years beginning after the date of the 
enactment of this Act.
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