Establishes the bullet-proof vests for officers fund

This bill establishes a dedicated state fund to purchase bullet-proof vests for police officers and canine units. It creates a special fund managed by the state comptroller, which will be funded through optional taxpayer contributions added to personal income tax returns starting in 2026. Taxpayers can choose to donate any whole dollar amount without reducing their state tax liability, with all contributions directed exclusively to this fund. The commissioner of criminal justice services will distribute vests statewide based on established guidelines, using funds allocated from the dedicated account.