S.B. No. 190 Summary

• Creates a nonrefundable income tax credit for law enforcement officers who purchase safety or protective items for use during official law enforcement activities, with a maximum credit of $500 per 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 state/local agency officers with statutory arrest authority.

• Requires the tax commissioner to request supporting documentation from officers claiming the credit, and no credit is allowed without providing requested information.

• Establishes the credit claim order in section 5747.98, placing the law enforcement officer purchase credit ninth in the sequence of tax credits to be claimed.

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