HB 625 Summary

• Creates a nonrefundable income tax credit for law enforcement officers who purchase safety or protective equipment used during official law enforcement activities, with a maximum credit of $500 per year.

• Defines "law enforcement officer" to include sheriffs, deputy sheriffs, constables, municipal and township police officers, marshals, and state highway patrolmen, as well as any state or political subdivision officer with statutory arrest authority.

• Requires law enforcement officers to furnish supporting information to the tax commissioner to claim the credit, which must be claimed in the order specified under section 5747.98.

• Adds the law enforcement officer equipment credit to the list of tax credits in section 5747.98, positioned after the earned income credit and before the adoption credit in the claiming order.

• Applies to taxable years beginning on or after January 1, 2016.