H.B. 228 Summary

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

• Defines eligible law enforcement officers as sheriffs, deputy sheriffs, constables, municipal police officers, township police officers, marshals, deputy marshals, state highway patrolmen, and other state/local officers with statutory arrest authority.

• Creates new section 5747.64 of the Revised Code to codify the credit and allows the tax commissioner to request documentation supporting credit claims.

• Adds the law enforcement officer equipment credit to the tax credit claim hierarchy in section 5747.98, positioning it after the earned income credit in the order of application.

• Applies to taxable years beginning on or after January 1, 2019.