Reflective Vest
Safety vest, often used by road workers. It is useful, if you wish to be seen from afar.
About
Where it spawns
It isn't placed as loot in any World's economy. You get it another way: by crafting, gathering, hunting or cooking, or inside another item.
In the game files of: Chernarus+, Nasdara, Livonia, Sakhal.
Repairs
Repaired with: Duct Tape (25)
In brackets: how much of the kit's quantity one repair uses.
From the game's files, game version 1.30 · ReflexVest