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I
116TH CONGRESS
2D SESSION
H. R. 5782
To amend the Internal Revenue Code of 1986 to provide for a credit against
tax for qualified special law enforcement officers.
IN THE HOUSE OF REPRESENTATIVES
FEBRUARY 6, 2020
Mr. BUDD (for himself and Mr. MEADOWS) introduced the following bill;
which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to provide
for a credit against tax for qualified special law enforce-
ment officers.
Be it enacted by the Senate and House of Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘National Education
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Security Training Act of 2020’’ or the ‘‘NEST Act of
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2020’’.
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SEC. 2. CREDIT FOR QUALIFIED SPECIAL LAW ENFORCE-
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MENT OFFICERS.
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(a) IN GENERAL.—Subpart A of part IV of sub-
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chapter A of chapter 1 of the Internal Revenue Code of
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•HR 5782 IH
1986 is amended by inserting after section 25D the fol-
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lowing new section:
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‘‘SEC. 25E. CREDIT FOR QUALIFIED SPECIAL LAW EN-
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FORCEMENT OFFICERS.
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‘‘(a) ALLOWANCE
OF CREDIT.—In the case of a
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qualified special law enforcement officer, there shall be al-
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lowed as a credit against the tax imposed by this chapter
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for a taxable year an amount equal to $1,500.
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‘‘(b) QUALIFIED SPECIAL LAW ENFORCEMENT OFFI-
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CER.—For purposes of this section—
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‘‘(1) IN GENERAL.—The term ‘qualified special
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law enforcement officer’ means an individual—
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‘‘(A) employed part-time by a local law en-
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forcement agency to patrol one or more quali-
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fied schools, and
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‘‘(B) who is, on the date such individual is
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first so employed, a qualified veteran or a quali-
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fied retired law enforcement officer.
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‘‘(2) QUALIFIED SCHOOL.—The term ‘qualified
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school’ means—
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‘‘(A) an elementary school or secondary
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school (as such terms are defined in section
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8101 of the Elementary and Secondary Edu-
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cation Act of 1965), or
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•HR 5782 IH
‘‘(B) an institution of higher education (as
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such term is defined in section 101 of the High-
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er Education Act of 1965).
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‘‘(3) QUALIFIED VETERAN.—The term ‘quali-
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fied veteran’ means an individual who served in the
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active military, naval, or air service, and who was
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discharged or released therefrom under conditions
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other than dishonorable.
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‘‘(4) QUALIFIED RETIRED LAW ENFORCEMENT
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OFFICER.—The term ‘qualified retired law enforce-
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ment officer’ has the meaning given such term by
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section 926C of title 18, United States Code.’’.
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(b) CLERICAL AMENDMENT.—The table of sections
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for subpart A of part IV of subchapter A of chapter 1
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of such Code is amended by inserting after the item relat-
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ing to section 25D the following new item:
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‘‘Sec. 25E. Credit for qualified special law enforcement officers.’’.
(c) EFFECTIVE DATE.—The amendments made by
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this section shall apply to taxable years beginning after
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the date of the enactment of this Act.
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