117 HR 7954 IH: National Education Security Training Act of 2022 U.S. House of Representatives 2022-06-07 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

I117th CONGRESS2d SessionH. R. 7954IN THE HOUSE OF REPRESENTATIVESJune 7, 2022Mr. Budd introduced the following bill; which was referred to the Committee on Ways and MeansA BILLTo amend the Internal Revenue Code of 1986 to provide for a credit against tax for qualified special law enforcement officers.

1.

Short title

This Act may be cited as the National Education Security Training Act of 2022 or the NEST Act of 2022.

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:

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.