HB2972 - Reserve Law Enforcement Officer Tax Credit

• Provides an annual $200 income tax credit for reserve deputy sheriffs and reserve municipal police officers who complete required training.

• Requires reserve officers to complete at least 40 credited hours toward the Council on Law Enforcement Education and Training (CLEET) reserve academy in the first year to claim the credit.

• Mandates 40 additional hours of CLEET reserve academy training annually in subsequent years to continue claiming the tax credit until the program is completed.

• Requires reserve officers to provide documentation from their department confirming membership in good standing and total years of service, along with CLEET training records.

• Effective January 1, 2013, and directs CLEET to provide uniform documentation and reporting forms to law enforcement departments for tracking reserve officer training hours.