[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2823 Introduced in House (IH)]






109th CONGRESS
  1st Session
                                H. R. 2823

      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.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              June 8, 2005

   Mr. Paul introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
      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.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Police Security Protection Act''.

SEC. 2. CREDIT FOR AN ARMOR VEST PURCHASE.

    (a) In General.--Subpart A of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 (relating to nonrefundable 
personal credits) is amended by inserting after section 25B the 
following new section:

``SEC. 25C. PURCHASE OF AN ARMOR VEST BY A LAW ENFORCEMENT OFFICER.

    ``(a) Allowance of Credit.--In the case of an individual who is a 
law enforcement officer or private security officer, there shall be 
allowed as a credit against the tax imposed by this chapter an amount 
equal to 100 percent of the amount paid by the taxpayer for the 
purchase of an armor vest.
    ``(b) Limitations.--
            ``(1) Maximum credit.--The credit allowed under subsection 
        (a) shall not exceed $1,200 for each law enforcement officer.
            ``(2) Carryforward of unused credits.--If the credit 
        allowable under subsection (a) for any taxable year exceeds the 
        limitation imposed by section 26(a) for such taxable year 
        reduced by the sum of the credits allowable under this subpart 
        (other than this section and section 23) and section 27 for 
        such taxable year, such excess shall be carried to the 
        succeeding taxable year and added to the credit allowable under 
        subsection (a) for such taxable year.
    ``(c) Definitions and Special Rules.--
            ``(1) Law enforcement officer.--
                    ``(A) In general.--The term `law enforcement 
                officer' means any officer, agent, or employee of the 
                United States or any State, territory, or political 
                subdivision thereof as authorized by law or by a 
                Government agency to engage in or supervise the 
                prevention, detection, investigation, or prosecution of 
                any violation of Federal, State, territorial, or local 
                criminal law.
                    ``(B) Certain individuals.--Such term includes--
                            ``(i) a sworn correctional officer of the 
                        United States or any State, territory, or 
                        political subdivision thereof as authorized by 
                        law, and
                            ``(ii) a private campus or educational 
                        institution security officer who has been 
                        granted special police powers under law.
            ``(2) Private security officer.--The term `private security 
        officer' means an individual employed at the time of the 
        purchase of the armor vest at least 25 hours per week as a 
        private security officer.
            ``(3) Armor vest.--The term `armor vest' means--
                    ``(A) body armor, Type I or Type II-A, which 
                protects against .357 Magnum jacketed soft point 
                bullets, with nominal masses of 10.2 g (158 gr) 
                impacting at a velocity of 381 meters (1250 feet) per 
                second or less, and 9mm full metal jacketed bullets, 
                with nominal masses of 8.0 g (124 gr), impacting at a 
                velocity of 332 meters (1080 feet) per second or less, 
                or
                    ``(B) body armor which exceeds the specifications 
                stated in subparagraph (A), and which the law 
                enforcement officer's agency or department permits the 
                officer to wear on duty.
            ``(4) Special rule.--In the case of a private security 
        officer, no credit shall be allowed under subsection (a) with 
        respect to an armor vest unless such vest is purchased 
        exclusively for use as a private security officer.''.
    (b) Clerical Amendment.--The table of sections for subpart A of 
part IV of subchapter A of chapter 1 of such Code is amended by 
inserting after the item relating to section 25B the following new 
item:

``Sec. 25C. Purchase of an armor vest by a law enforcement officer.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2004.
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