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Amend sections 5747.08 and 5747.98 and to enact section 5747.64 of the Revised Code to allow an income tax credit for law enforcement officials and volunteer firefighters who purchase safety or protective items to be used in the course of official law enforcement or firefighting activities

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Allows an income tax credit for law enforcement officials and volunteer firefighters who purchase safety or protective items to be used in the course of official law enforcement or firefighting activities.