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OH SB46
Bill
Status
2/1/2011
Primary Sponsor
Eric Kearney
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AI Summary
S.B. No. 46 Summary
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Amends Ohio Revised Code section 5747.01 to add a new tax deduction for law enforcement officers under division (A)(30)
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Allows law enforcement officers to deduct amounts spent on items used for official law enforcement activities, with a maximum deduction of $1,000 per taxable year
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Defines "law enforcement officer" to include sheriffs, deputy sheriffs, constables, municipal police officers, township police officers, marshals, state highway patrolmen, and other state/local law enforcement officers with statutory arrest authority
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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 deduction-amount spent by law enforcers for items used in law enforcement
Last Action
To Ways & Means & Economic Development
2/1/2011