1. Short title This Act may be cited as the School Security and Facilities Enhancement to Yield Results Act of 2018 or the School SAFETY Results Act of 2018 . 2. Exclusions from income of certain amounts received as law enforcement pensions by volunteer school resource officers (a) In general The Internal Revenue Code of 1986 is amended by inserting after section 139G the following new section: 139H. Certain amounts received as law enforcement pensions by volunteer school resource officers (a) In general In the case of a retired law enforcement officer, gross income shall not include amounts received as a law enforcement pension. (b) Limitations The amount excluded from gross income under subsection (a) with respect to an individual for a taxable year shall not exceed the lesser of— (1) the product of $10, multiplied by the number of hours such individual spends performing qualified school resource service for such individual during such year, and (2) $2,000. (c) Definitions For purposes of this section— (1) Law enforcement pension The term law enforcement pension means a pension received by an individual by reason of service with a State or local agency as a law enforcement officer. (2) Retired law enforcement officer The term retired law enforcement officer means an individual who is separated from service in good standing from service with a State or local agency as a law enforcement officer. (3) Qualified school resource service The term qualified school resource service means volunteer service as a school resource officer at an elementary school or secondary school (as such terms are defined in section 8101 of the Elementary and Secondary Education Act of 1965). . (b) Clerical amendment The table of sections for part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 139G the following new item: Sec. 139H. Certain amounts received as law enforcement pensions by volunteer school resource officers. . (c) Effective date The