OH HB314

Creates a nonrefundable income tax credit up to $500 for law enforcement officers who purchase safety or protective items used in official law enforcement activities during the taxable year.

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

Tax commissioner may request documentation from officers claiming the credit to verify the purchases, and no credit is allowed without providing requested information.

Credit is claimed in the order established under section 5747.98, positioned after the earned income credit and before the adoption credit in the tax credit hierarchy.

Applies to taxable years beginning on or after January 1, 2018.