Ohio state Rep. Pat Tiberi, R-Genoa Township, has introduced legislation that would exempt off-duty police officers from paying federal income taxes on money they earn when working as substitute teachers. The officers still would have to meet requirements, such as having a bachelor's degree, to become substitute teachers under the bill. Tiberi said the legislation is intended to encourage more armed police officers to work in schools, with the intention of beefing up school safety and security.

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