I 
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 offi-
cers who purchase armor vests, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Police Security Protec-
tion Act’’. 
SEC. 2. CREDIT FOR AN ARMOR VEST PURCHASE. 
(a) IN GENERAL.—Subpart A of part IV of sub-
chapter 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 EN-
FORCEMENT OFFICER. 
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an in-
dividual who is a law enforcement officer or private secu-
rity officer, there shall be allowed as a credit against the 
tax imposed by this chapter an amount equal to 100 per-
cent 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 tax-
able 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 suc-
ceeding taxable year and added to the credit allow-
able under subsection (a) for such taxable year. 
‘‘(c) DEFINITIONS AND SPECIAL RULES.— 
‘‘(1) LAW ENFORCEMENT OFFICER.—
‘‘(A) IN
GENERAL.—The term ‘law en-
forcement officer’ means any officer, agent, or 
employee of the United States or any State, ter-
ritory, or political subdivision thereof as author-
ized by law or by a Government agency to en-
gage 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 em-
ployed at the time of the purchase of the armor vest 
at least 25 hours per week as a private security offi-
cer. 
‘‘(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 me-
ters (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 speci-
fications stated in subparagraph (A), and which 
the law enforcement officer’s agency or depart-
ment permits the officer to wear on duty. 
‘‘(4) SPECIAL RULE.—In the case of a private 
security officer, no credit shall be allowed under sub-
section (a) with respect to an armor vest unless such 
vest is purchased exclusively for use as a private se-
curity 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 relat-
ing 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. 
Æ