Illinois 2025-2026 Regular Session

Illinois House Bill HB1324 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1324 Introduced , by Rep. Dan Ugaste SYNOPSIS AS INTRODUCED: 35 ILCS 5/246 new Amends the Illinois Income Tax Act. Creates an income tax credit in the amount of $500 for a taxpayer who serves as a full-time police officer, firefighter, or rescue worker during the taxable year. Effective immediately. LRB104 03240 HLH 13262 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1324 Introduced , by Rep. Dan Ugaste SYNOPSIS AS INTRODUCED: 35 ILCS 5/246 new 35 ILCS 5/246 new Amends the Illinois Income Tax Act. Creates an income tax credit in the amount of $500 for a taxpayer who serves as a full-time police officer, firefighter, or rescue worker during the taxable year. Effective immediately. LRB104 03240 HLH 13262 b LRB104 03240 HLH 13262 b A BILL FOR
2	2	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1324 Introduced , by Rep. Dan Ugaste SYNOPSIS AS INTRODUCED:
3	3	35 ILCS 5/246 new 35 ILCS 5/246 new
4	4	35 ILCS 5/246 new
5	5	Amends the Illinois Income Tax Act. Creates an income tax credit in the amount of $500 for a taxpayer who serves as a full-time police officer, firefighter, or rescue worker during the taxable year. Effective immediately.
6	6	LRB104 03240 HLH 13262 b LRB104 03240 HLH 13262 b
7	7	LRB104 03240 HLH 13262 b
8	8	A BILL FOR
9	9	HB1324LRB104 03240 HLH 13262 b HB1324 LRB104 03240 HLH 13262 b
10	10	HB1324 LRB104 03240 HLH 13262 b
11	11	1 AN ACT concerning revenue.
12	12	2 Be it enacted by the People of the State of Illinois,
13	13	3 represented in the General Assembly:
14	14	4 Section 5. The Illinois Income Tax Act is amended by
15	15	5 adding Section 246 as follows:
16	16	6 (35 ILCS 5/246 new)
17	17	7 Sec. 246. First responder tax credit.
18	18	8 (a) For taxable years beginning on or after January 1,
19	19	9 2025 and beginning prior to January 1, 2030, each individual
20	20	10 who serves as a full-time police officer, firefighter, or
21	21	11 rescue worker during the taxable year is entitled to a credit
22	22	12 against the taxes imposed by subsections (a) and (b) of
23	23	13 Section 201 in the amount of $500.
24	24	14 (b) A credit under this Section may not reduce a
25	25	15 taxpayer's liability to less than zero. If the amount of the
26	26	16 credit exceeds the tax liability for the year, the excess may
27	27	17 be carried forward and applied to the tax liability of the 5
28	28	18 taxable years following the excess credit year. The tax credit
29	29	19 shall be applied to the earliest year for which there is a tax
30	30	20 liability. If there are credits for more than one year that are
31	31	21 available to offset the liability, the earlier credit shall be
32	32	22 applied first.
33	33	23 (c) The Department may adopt rules for the implementation
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37	37	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1324 Introduced , by Rep. Dan Ugaste SYNOPSIS AS INTRODUCED:
38	38	35 ILCS 5/246 new 35 ILCS 5/246 new
39	39	35 ILCS 5/246 new
40	40	Amends the Illinois Income Tax Act. Creates an income tax credit in the amount of $500 for a taxpayer who serves as a full-time police officer, firefighter, or rescue worker during the taxable year. Effective immediately.
41	41	LRB104 03240 HLH 13262 b LRB104 03240 HLH 13262 b
42	42	LRB104 03240 HLH 13262 b
43	43	A BILL FOR
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49	49	35 ILCS 5/246 new
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66	66	HB1324- 2 -LRB104 03240 HLH 13262 b HB1324 - 2 - LRB104 03240 HLH 13262 b
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68	68	1 of the credit under this Section.
69	69	2 (d) As used in this Section:
70	70	3 "Firefighter" has the same meaning as "fireman" in
71	71	4 subsection (b) of Section 2 of the Line of Duty Compensation
72	72	5 Act.
73	73	6 "Police officer" has the same meaning as "law enforcement
74	74	7 officer" in subsection (a) of Section 2 of the Line of Duty
75	75	8 Compensation Act.
76	76	9 "Rescue worker" means a person who is licensed under the
77	77	10 Emergency Medical Services (EMS) Systems Act as an Emergency
78	78	11 Medical Responder (EMR) (First Responder), Emergency Medical
79	79	12 Technician (EMT), Emergency Medical Technician-Intermediate
80	80	13 (EMT-I), Advanced Emergency Medical Responder (A-EMT), or
81	81	14 Paramedic (EMT-P).
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87	87	HB1324 - 2 - LRB104 03240 HLH 13262 b