Relates to providing an income tax credit for retired disabled police officers

This bill creates a $750 annual income tax credit for retired police officers in the state who retired due to disability. It applies to resident taxpayers whose disability retirement occurred while serving as a police officer. The credit reduces taxable income starting in 2026, with any excess credit treated as a refundable overpayment (no interest paid). The provision directly benefits eligible retired disabled officers by lowering their state tax burden.