Tax Credit for Veterans and Retired Law Enforcement Officers for Securing Schools Act

“25E. Credit for qualified special law enforcement officers

“(a) Allowance of credit—In the case of a qualified special law enforcement officer, there shall be allowed as a credit against the tax imposed by this chapter for a taxable year an amount equal to $1,500.

“(b) Qualified special law enforcement officer—For purposes of this section—

“(1) In general—The term qualified special law enforcement officer means an individual—

“(A) employed part-time by a local law enforcement agency to patrol one or more qualified schools, and

“(B) who is, on the date such individual is first so employed, a qualified veteran or a qualified retired law enforcement officer.

“(2) Qualified school—The term qualified school means—

“(A) an elementary school or secondary school (as such terms are defined in section 8101 of the Elementary and Secondary Education Act of 1965), or

“(B) an institution of higher education (as such term is defined in section 101 of the Higher Education Act of 1965).

“(3) Qualified veteran—The term qualified veteran means an individual who served in the active military, naval, or air service, and who was discharged or released therefrom under conditions other than dishonorable.

“(4) Qualified retired law enforcement officer—The term qualified retired law enforcement officer has the meaning given such term by section 926C of title 18, United States Code.”