US Federal House Bill HB4248

US Federal 2025-2026 Regular Session

• Introduced: 6/27/25
• Refer: 6/27/25

Caption

School Resource Officer Reform Act

Summary

HB4248, titled the School Resource Officer Reform Act, would create a federal income tax exclusion for compensation earned by certain school resource officers. The exclusion applies only to a narrowly defined group: retired peace officers who are employed as armed school resource officers at elementary or secondary schools. The bill also amends related payroll tax and wage withholding provisions so that compensation excluded from gross income under the new rule is likewise excluded from federal employment tax withholding and payroll tax treatment. In addition to the tax changes, the bill would amend the Omnibus Crime Control and Safe Streets Act of 1968 to make school resource officers eligible for public safety officer death benefits. The bill specifies that these changes would apply to compensation for services performed after enactment, and it would take effect prospectively rather than retroactively.

Impact

If enacted, the bill would add a new section to the Internal Revenue Code excluding qualifying school resource officer pay from federal gross income, and it would conform the payroll tax and wage withholding rules to that exclusion. It would also expand the federal definition used for public safety officer death benefits to include school resource officers, potentially affecting benefit eligibility for survivors in the event of a line-of-duty death. The bill would primarily affect retired law enforcement officers working in school security roles, as well as school districts and employers that hire them.

Sentiment

There is no recorded committee transcript or vote history in the provided material, so there is no direct evidence of debate or partisan division. The bill’s introduction by multiple House members and its framing as a reform measure suggest supportive intent toward school safety personnel and recognition of the role of armed school resource officers. Overall, the available context indicates a favorable or at least proactive posture toward providing tax relief and benefit eligibility for this group.

Contention

The main policy questions likely concern the narrow eligibility criteria and the broader implications of subsidizing armed school security through the tax code. Because the exclusion is limited to retired peace officers employed as armed school resource officers, some may view the bill as too restrictive, while others may question whether tax preferences should be used to incentivize armed presence in schools. Another possible point of contention is the expansion of federal death benefits to school resource officers, which could raise definitional and cost concerns for federal programs and employers.