To amend the Internal Revenue Code of 1986 to provide for a nonrefundable tax credit for law enforcement officers who purchase armor vests, and for other purposes.
Law Officer's Armor Vest Tax Credit Act of 1997 - Amends the Internal Revenue Code to permit, for a law enforcement officer, a credit for 100 percent of the costs (up to $1,200) of an armor vest purchased by the officer.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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