Here's an alternate rule on Spell Resistance that I came up with for one of my games. It is kind of a 3rd edition version of the original Magic Resistance (a fixed value resistance).
SR is broken down into 4 types; Minor, Moderate, Major, Full, and have the following values:
Minor SR: 6
Moderate SR: 11
Major SR: 16
Full SR: 21
Attackers targeting those with SR with any spell or spell like ability (anything SR would normally protect against) must roll a D20. Their roll must equal or exceed the value provided by the SR to affect the target.
The roll can be modified by the caster's level in relation to the targets level:
Caster level 3 or more levels lower than target: -2 to roll.
Caster level 2 less to 2 more than target: +0 to roll.
Caster level 3 or more levels higher than target: +2 to roll.
Spell Pentration feat: +1 to caster roll.
Greater Spell Penetration feat: +3 to caster roll.
New Feats
BOLSTER SPELL RESISTANCE
Prereq: Character must have SR.
Benefit: Target's SR is so strong that it is treated as 2 points higher than the listed value. As such, a target with this feat and Moderate SR treats his SR value as 13 instead of 11.
Note: This feat can be taken a second time.
UPGRADE SPELL RESISTANCE
Prereq: Bolster Spell Resistance feat, Base Will save +6 or higher.
Benefit: Target's SR upgrades to next higher degree (Minor to Moderate, etc.) or gains a +5 bonus to SR. This feat replaces the benefit of the Bolster SR feat.
Note: This feat can be taken a second time once the target's base Will save increases by +3 or more from the first time this feat was taken.
ABLATE SPELL RESISTANCE
Prereq: Cast spells or spell-like abilities.
Benefit: Each time a target with SR successfully resists your spells or spell like abilities, their SR decreases in value by 1.
Note: Targets regain lost SR points at a rate of 1 per hour.
SPELL RESISTANCE SURGE
Prereq: Spell Resistance.
Benefit: For 1 hour a day, the character's SR increases by 5. Once the surge ends, the target's SR is reduced to 3 less than its normal level for the next 4 hours.
SUPERIOR SPELL RESISTANCE
Prereq: Spell Resistance.
Benefit: When faced with a spell, spell like ability or any magical effect that SR normally would not protect against, the subject may forego his saving throw in exchange for a SR check as if his SR would normally work. If the effect beats the SR, then the target is affected as if they failed their saving throw.
RESIST MAGIC
Prereq: Spell Resistance
Benefit: The character is able to resist magical effects that would not normally be covered by SR, such as damage from a Dragon's Breath Weapon or a Warlock's Eldritch Blast. The character is protected from an amount of damage per attack that is equal to 1/2 their SR value.
SR is broken down into 4 types; Minor, Moderate, Major, Full, and have the following values:
Minor SR: 6
Moderate SR: 11
Major SR: 16
Full SR: 21
Attackers targeting those with SR with any spell or spell like ability (anything SR would normally protect against) must roll a D20. Their roll must equal or exceed the value provided by the SR to affect the target.
The roll can be modified by the caster's level in relation to the targets level:
Caster level 3 or more levels lower than target: -2 to roll.
Caster level 2 less to 2 more than target: +0 to roll.
Caster level 3 or more levels higher than target: +2 to roll.
Spell Pentration feat: +1 to caster roll.
Greater Spell Penetration feat: +3 to caster roll.
New Feats
BOLSTER SPELL RESISTANCE
Prereq: Character must have SR.
Benefit: Target's SR is so strong that it is treated as 2 points higher than the listed value. As such, a target with this feat and Moderate SR treats his SR value as 13 instead of 11.
Note: This feat can be taken a second time.
UPGRADE SPELL RESISTANCE
Prereq: Bolster Spell Resistance feat, Base Will save +6 or higher.
Benefit: Target's SR upgrades to next higher degree (Minor to Moderate, etc.) or gains a +5 bonus to SR. This feat replaces the benefit of the Bolster SR feat.
Note: This feat can be taken a second time once the target's base Will save increases by +3 or more from the first time this feat was taken.
ABLATE SPELL RESISTANCE
Prereq: Cast spells or spell-like abilities.
Benefit: Each time a target with SR successfully resists your spells or spell like abilities, their SR decreases in value by 1.
Note: Targets regain lost SR points at a rate of 1 per hour.
SPELL RESISTANCE SURGE
Prereq: Spell Resistance.
Benefit: For 1 hour a day, the character's SR increases by 5. Once the surge ends, the target's SR is reduced to 3 less than its normal level for the next 4 hours.
SUPERIOR SPELL RESISTANCE
Prereq: Spell Resistance.
Benefit: When faced with a spell, spell like ability or any magical effect that SR normally would not protect against, the subject may forego his saving throw in exchange for a SR check as if his SR would normally work. If the effect beats the SR, then the target is affected as if they failed their saving throw.
RESIST MAGIC
Prereq: Spell Resistance
Benefit: The character is able to resist magical effects that would not normally be covered by SR, such as damage from a Dragon's Breath Weapon or a Warlock's Eldritch Blast. The character is protected from an amount of damage per attack that is equal to 1/2 their SR value.