School Resource Officer Reform Act
Summary
The School Resource Officer Reform Act aims to amend the Internal Revenue Code of 1986 and the Omnibus Crime Control and Safe Streets Act of 1968. It seeks to provide a gross income exclusion for compensation of certain school resource officers (SROs). The bill also aims to make SROs eligible for public safety officer death benefits.
Expected Effects
If enacted, this act would reduce the tax burden on qualified retired peace officers working as SROs. It would also extend public safety officer death benefits to these officers. This could incentivize more retired peace officers to serve as SROs.
Potential Benefits
- Reduced tax burden for qualified school resource officers.
- Increased financial security for families of SROs in case of death.
- Potential increase in the number of qualified SROs in schools.
- Enhanced school safety through increased SRO presence.
- Attracts experienced retired peace officers to serve as SROs.
Potential Disadvantages
- Potential strain on the federal budget due to tax exclusions.
- Possible complexity in defining "qualified school resource officer".
- Potential for increased reliance on armed officers in schools without addressing underlying issues.
- May not address the root causes of school violence.
- Could create disparities if some states or localities don't have many retired peace officers.
Most Disadvantaged Areas:
Constitutional Alignment
The bill appears to align with the Constitution. It falls under Congress's power to tax and spend for the general welfare (Article I, Section 8). The extension of death benefits could be argued to promote domestic tranquility, as stated in the Preamble. The Second Amendment could be invoked by those who believe it supports armed SROs in schools, while others may argue for stricter regulations under the Tenth Amendment.
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).