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Revising the definition of the term first responder for purposes of eligibility for the tax exemption to include a lawenforcement officer or firefighter who, before becoming a resident of this state, sustained a total and permanent disability in the line of duty while serving as a full time paid law enforcement officer or firefighter in another state,defines the term law enforcement officer.

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Revises the definition of the term first responder for purposes of eligibility for the tax exemption to include a lawenforcement officer or firefighter who, before becoming a resident of this state, sustained a total and permanent disability in the line of duty while serving as a full time paid law enforcement officer or firefighter in another state,defines the term law enforcement officer.