TP4 -
Pro 93/95/96 Tap - The RadioReference Wiki
Here is an example -
http://www.radioreference.com/forums/general-scanning-forum/125220-i-neeed-detailed-info.html
The people in the thread above did not use a capacitor or resistor or anything else special. For various reasons, certain components are recommended to be inline on the tap (for protection of the circuit, to remove unwanted noise). If you choose to do it as barebones as possible like it shown in that thread above, do so at your own risk. Many people report that it works fine and that they never have had a problem - Others may tell you horror stories.
As mentioned before, search for "discriminator tap" in the forums. Read a bunch of posts by people who did tap their scanners. Pay attention to posts by slicerwizard, unitrunker, ericcarlson, and some others who know what they are talking about when it comes to tapping correctly.
Mike