SB 435

Requiring a county or municipal corporation to define, by law, who is a law enforcement officer or rescue worker; and altering eligibility for the tax credit to include certain disabled law enforcement officers or rescue workers who were domiciled in the State within a certain number of years before the officer or worker died or was determined to be disabled; and applying the Act to all taxable years beginning after June 30, 2023.

Analysis reads the bill text, the fiscal note, and the witness list. It is generated by Claude and reviewed by nobody, so check the source documents before you rely on it.