Relates to providing an income tax credit for retired disabled police officers

This bill provides a $750 annual income tax credit for retired disabled police officers who were state police officers and are state residents. It applies to taxable years beginning January 1, 2026, and directly affects eligible retired officers by reducing their state income tax liability. If the credit exceeds the taxpayer's tax for the year, the excess is treated as an overpayment and refunded without interest. The credit is available automatically to qualifying retired officers meeting the disability and service criteria.