HR 4248

This bill aims to provide tax benefits to retired law enforcement officers who are employed as school resource officers. Specifically, it creates an exclusion from gross income for the compensation received by these officers and expands eligibility for public safety officer death benefits under the Omnibus Crime Control and Safe Streets Act of 1968. The legislation clarifies the definition of a ‘qualified school resource officer’ and ensures that payroll and wage withholding reflect this exclusion. It modifies the Internal Revenue Code to accommodate these changes.