[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[H.R. 7954 Introduced in House (IH)]

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117th CONGRESS
  2d Session
                                H. R. 7954

  To amend the Internal Revenue Code of 1986 to provide for a credit 
      against tax for qualified special law enforcement officers.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              June 7, 2022

   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 provide for a credit 
      against tax for qualified special law enforcement 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 ``National Education Security Training 
Act of 2022'' or the ``NEST Act of 2022''.

SEC. 2. CREDIT FOR QUALIFIED SPECIAL LAW ENFORCEMENT OFFICERS.

    (a) In General.--Subpart A of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by inserting after 
section 25D the following new section:

``SEC. 25E. CREDIT FOR QUALIFIED SPECIAL LAW ENFORCEMENT OFFICERS.

    ``(a) Allowance of Credit.--In the case of a qualified special law 
enforcement officer, there shall be allowed as a credit against the tax 
imposed by this chapter for a taxable year an amount equal to $1,500.
    ``(b) Qualified Special Law Enforcement Officer.--For purposes of 
this section--
            ``(1) In general.--The term `qualified special law 
        enforcement officer' means an individual--
                    ``(A) employed part-time by a local law enforcement 
                agency to patrol one or more qualified schools, and
                    ``(B) who is, on the date such individual is first 
                so employed, a qualified veteran or a qualified retired 
                law enforcement officer.
            ``(2) Qualified school.--The term `qualified school' 
        means--
                    ``(A) an elementary school or secondary school (as 
                such terms are defined in section 8101 of the 
                Elementary and Secondary Education Act of 1965), or
                    ``(B) an institution of higher education (as such 
                term is defined in section 101 of the Higher Education 
                Act of 1965).
            ``(3) Qualified veteran.--The term `qualified veteran' 
        means an individual who served in the active military, naval, 
        or air service, and who was discharged or released therefrom 
        under conditions other than dishonorable.
            ``(4) Qualified retired law enforcement officer.--The term 
        `qualified retired law enforcement officer' has the meaning 
        given such term by section 926C of title 18, United States 
        Code.''.
    (b) Clerical Amendment.--The table of sections for subpart A of 
part IV of subchapter A of chapter 1 of such Code is amended by 
inserting after the item relating to section 25D the following new 
item:

``Sec. 25E. Credit for qualified special law enforcement officers.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
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