School Security and Facilities Enhancement to Yield Results Act of 2018 or the School SAFETY Results Act of 2018

This bill amends the Internal Revenue Code to exclude from gross income a portion of the law enforcement pension received by a retired law enforcement officer who is volunteering as a school resource officer at an elementary or secondary school.

The amount of the exclusion per year may not exceed the lesser of: (1) the product of $10, multiplied by the number of hours the individual spends performing school resource service during the year; and (2) $2,000.