The Strengthening Resources for Our Schools Act (SROS Act) would allow retired military members and law enforcement officers who work as school resource officers to exclude their retirement income from federal taxes while employed in schools. To qualify, individuals must have retired from the Armed Forces or law enforcement, pass required background checks, and comply with their state's police training standards. The tax exclusion applies during the years they work as school resource officers, and if they serve at least 10 years in that role, they can continue excluding retirement income even after leaving the position. The bill requires law enforcement agencies to notify the IRS when these individuals start and end their school resource officer employment, with regulations to be issued within 180 days of enactment. The tax benefits would take effect for taxable years beginning after the bill is enacted.