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OH SB285
Bill
Status
7/26/2010
Primary Sponsor
Eric Kearney
Click for details
AI Summary
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Adds division (A)(30) to section 5747.01 of the Revised Code to allow law enforcement officers a deduction for amounts spent on items used for official law enforcement activities, capped at $1,000 per taxable year.
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Defines "law enforcement officer" to include sheriffs, deputy sheriffs, constables, municipal police officers, township/joint township police district officers, marshals, deputy marshals, state highway patrolmen, and state or local government officers with statutory arrest authority acting within their authority limits.
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Requires law enforcement officers to provide receipts for each item and a letter from their employer confirming the items were used for official law enforcement activities upon request by the tax commissioner.
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Applies to taxable years ending on or after the effective date of the act.
Legislative Description
To allow an income tax deduction for amounts spent by law enforcement officials for items used in furtherance of official law enforcement activities.
Income tax-law enforcement officials-deduct items used in law enforcement activities
Last Action
To Ways & Means & Economic Development
7/26/2010