OH HB206

Creates a community policing fund in the state treasury to receive contributions from taxpayers through the income tax refund donation system and direct contributions.

Allows taxpayers to designate a portion of their income tax refund to contribute to the community policing fund on their tax return, similar to existing options for natural areas, wildlife, and military injury relief funds.

Establishes a nonrefundable income tax credit of up to $50 for individual returns or $100 for joint returns for donations to approved community safety programs, defined as law enforcement volunteer programs that report observations and work to reduce crime.

Directs the Director of Public Safety to adopt rules establishing grant procedures, approval criteria, and definitions for community safety programs eligible to receive funds and grant money from the community policing fund.

Applies the new provisions to taxable years beginning on or after January 1, 2011, and allocates one-fourth of administrative costs for the income tax refund contribution system to the community policing fund.