Authorizes the "Community Police Tax Credit" for law enforcement officers who live in high-crime areas

This bill creates a new state tax credit of $3,000 for law enforcement officers who live in specific areas designated as both high-crime zones and community policing zones. To qualify, an officer must reside in a location identified by the Department of Public Safety as having a crime rate in the top 25% of the state, while also working in an area where local authorities have officially designated a proactive policing strategy. The credit applies to tax years starting on or after January 1, 2025, and is refundable, meaning it can reduce taxes owed or result in a refund even if the officer owes no state income tax. The program is set to automatically expire six years after it begins unless the legislature reauthorizes it, and the state agencies involved will establish rules to verify eligibility and prevent the transfer or sale of these credits.