Us Congress House Bill HB2478

Us Congress 2023-2024 Regular Session

• Introduced: 4/3/23
• Refer: 4/3/23

Caption

School Resource Officer Compensation Act

Impact

The bill will have a significant impact on state laws regarding the employment and compensation of school resource officers. By creating a tax exemption for the compensation of certain school resource officers, the bill seeks to encourage schools to employ these individuals, which could contribute to a safer school environment. It aligns with broader educational policies aimed at improving security measures in schools, particularly in response to growing concerns about student safety and school violence.

Summary

House Bill 2478, known as the School Resource Officer Compensation Act, proposes to amend the Internal Revenue Code of 1986 to include provisions that would allow for the exclusion of certain compensation received by qualified school resource officers from gross income. This bill specifically targets retired peace officers who are re-employed as armed resource officers at elementary and secondary schools. The enactment of this bill aims to provide a financial incentive for hiring retired officers in the school environment, thereby enhancing safety and security within educational institutions.

Contention

Debates surrounding this bill may hinge on the potential implications of providing tax exclusions related to public safety employment. While advocates argue that the financial support will bolster school security by incentivizing the hiring of retired peace officers, critics may raise concerns regarding the appropriateness of using tax policy in this manner. Discussions could explore the broader consequences of such policies on community funding and the potential for diminishing funds allocated for other educational resources or programs.