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HR 1410 105th Congress House

Law Officer's Armor Vest Tax Credit Act of 1997

Official title: 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.

Introduced: April 23, 1997 See on congress.gov
Taxation AmmunitionCorrectional personnelCrime and Law EnforcementEducation
More subjectsShow fewer subjects
Elementary and secondary educationEquipment and suppliesHigher educationIncome taxLaw enforcement officersPersonal income taxPolicePrivate policeSchool securitySchool violenceTax credits
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This bill died when the 105th Congress ended
It never became law before the 105th Congress (1997–1998) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 23, 1997
Referred to the House Committee on Ways and Means.
Apr 23, 1997
Introduced in House
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 Latest action April 23, 1997

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

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.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Republican 2
R
Graham, Lindsey
South Carolina · Apr 23, 1997
 R
Sessions, Pete
Texas · Apr 23, 1997
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1410: Law Officer's Armor Vest Tax Credit Act of 1997. 105th Congress. Open America. https://openamerica.io/bill/105-HR-1410/
MLA
"H.R. 1410: Law Officer's Armor Vest Tax Credit Act of 1997." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-1410/.
Bluebook (legal)
H.R. 1410, 105th Cong. (2026), https://openamerica.io/bill/105-HR-1410/.
Markdown link
[H.R. 1410: Law Officer's Armor Vest Tax Credit Act of 1997](https://openamerica.io/bill/105-HR-1410/)
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