S. 3189 119th Congress Senate

SROS Act

Official title: A bill to amend the Internal Revenue Code of 1986 to exclude from gross income any retirement income received by individuals who retired from service as a law … Show full official titleShow less

Official title: A bill to amend the Internal Revenue Code of 1986 to exclude from gross income any retirement income received by individuals who retired from service as a law enforcement officer or member of the Armed Forces and subsequently serve as school resource officers.

Introduced: November 18, 2025 Introduced by: Tim Sheehy Republican · Montana See on congress.gov

Taxation

Everywhere this bill has been 2 steps

Introduced

In committee

Reported out

Passed House

Passed Senate

To President

Became law

Nov 18, 2025

Read twice and referred to the Committee on Finance.

Nov 18, 2025

Introduced in Senate

Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

What's happening now November 18, 2025

Read twice and referred to the Committee on Finance.

Related & companion bills 1

Bill text 1 version

Introduced in Senate Formatted Text PDF Formatted XML

Source documents hosted by congress.gov.

Committees of jurisdiction 1

Finance Committee
Senate

Lobbying activity 10

Registered lobbyists who named this bill in their disclosure filings. Source: federal Lobbying Disclosure Act filings.

STEPTOE LLP
for PEACE OFFICERS RESEARCH ASSOCIATION OF CALIFORNIA · California · 3rd Quarter 2026 (July 1 - Sep 30)
NATIONAL FRATERNAL ORDER OF POLICE
for NATIONAL FRATERNAL ORDER OF POLICE · District of Columbia · 2nd Quarter 2026 (Apr 1 - June 30)
NATIONAL FRATERNAL ORDER OF POLICE
for NATIONAL FRATERNAL ORDER OF POLICE · District of Columbia · 1st Quarter 2026 (Jan 1 - Mar 31)
NATIONAL FRATERNAL ORDER OF POLICE
for NATIONAL FRATERNAL ORDER OF POLICE · District of Columbia · 4th Quarter 2025 (Oct 1 - Dec 31)
NATIONAL FRATERNAL ORDER OF POLICE
for NATIONAL FRATERNAL ORDER OF POLICE · District of Columbia · 2nd Quarter 2026 (Apr 1 - June 30)
STEPTOE LLP
for PEACE OFFICERS RESEARCH ASSOCIATION OF CALIFORNIA · California · 2nd Quarter 2026 (Apr 1 - June 30)

Bodies those filers lobbied

HOUSE OF REPRESENTATIVES
10 filings
Justice, Dept of (DOJ)
10 filings
SENATE
10 filings
Homeland Security, Dept of (DHS)
7 filings
Labor, Dept of (DOL)
7 filings
White House Office
7 filings
President of the U.S.
3 filings
Commerce, Dept of (DOC)
2 filings

A filing lists the bills it worked on and the parts of government it contacted in separate sections, so these are the bodies those filers named anywhere in the filing, not a per-bill breakdown.

See all 10 filings →

Cosponsors 2

Justice, James C.

West Virginia · Nov 18, 2025

Lummis, Cynthia M.

Wyoming · Nov 18, 2025

Cite this page click to expand

APA

U.S. Congress. (2026). S. 3189: SROS Act. 119th Congress. Open America. https://openamerica.io/bill/119-S-3189/

MLA

"S. 3189: SROS Act." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-S-3189/.

Bluebook (legal)

S. 3189, 119th Cong. (2026), https://openamerica.io/bill/119-S-3189/.

Markdown link

[S. 3189: SROS Act](https://openamerica.io/bill/119-S-3189/)