OH HB526

Authorizes public and chartered nonpublic schools to enter into agreements with volunteer law enforcement officers or retired law enforcement officers to patrol school premises to prevent or respond to mass casualty events.

Requires county sheriffs to maintain lists of qualified volunteer officers, including current officers in good standing and retired officers with current firearms certification and concealed carry licenses; prospective volunteers must pass criminal background checks at their own cost.

Provides qualified immunity from civil liability for schools, school board members, volunteers, and other entities unless injury or loss resulted from the volunteer's reckless or wanton conduct.

Establishes a nonrefundable tax credit of $2 per hour (capped at $500 annually) for law enforcement officers and retired officers providing school security services without compensation, with allowance to carry forward unused credits for three years.

Applies to taxable years ending on or after the bill's effective date.