Provides a state income tax exemption for police officers

This bill proposes to exempt the first $100,000 of state income tax for resident police officers. It achieves this by adding a specific subsection to the state tax law that defines eligible individuals based on existing criminal procedure definitions. The legislation also requires the tax commissioner to create rules for verifying claims made by taxpayers seeking this exemption. These changes would apply to taxable years starting on or after January 1, 2026.