Damage Polarizer is a Counter Trap Card.
Trap Cards are normally Set first and can be activated on a later turn, often in response to an action.
On the current TCG and OCG Forbidden & Limited lists tracked here, Damage Polarizer is Unlimited.
YGOPRODeck lists Damage Polarizer for these formats: Duel Links, Edison, TCG, OCG, Master Duel.
A listed print of Damage Polarizer appears in Duelist Pack: Zane Truesdale (DP04-EN029) at Ultra Rare rarity.
Among markets shown on this page, the lowest listed snapshot for Damage Polarizer is about $1.45 on Cardmarket (prices change frequently).
