SB170 Summary

• Adds a new deduction (division A(32)) to Ohio income tax law allowing law enforcement officers to deduct amounts spent on items used for official law enforcement activities, limited to $1,000 per year.

• 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 when requested by the tax commissioner.

• Defines "law enforcement officer" broadly to include sheriffs, deputy sheriffs, constables, municipal police officers, township police officers, marshals, state highway patrolmen, and other statutory law enforcement agents with arrest authority.

• Applies to taxable years ending on or after the effective date of the act.

• Is a technical amendment to section 5747.01 of the Revised Code that harmonizes prior amendments from the 129th General Assembly.