Bill > H2599

This bill establishes an income tax credit for police officers who serve in school districts, offering a financial incentive for their presence in educational settings. Specifically, it amends existing tax laws to allow a credit equal to the lesser of $8,000 or the officer's total "earned credit," which is calculated by multiplying the hours served in a school by the municipality's police detail rate, with hours verified by both the police chief and school superintendent. The bill also inserts a new section into education law that defines "police officer" broadly to include various sworn officers, including part-time or retired ones who meet specific training and licensing requirements, and permits school districts to utilize these volunteer police officers for safety and security without direct payment from the district, municipality, or any other party.