Illinois 2025-2026 Regular Session

Illinois House Bill HB1421 Compare Versions

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

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1	1	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1421 Introduced , by Rep. Kevin Schmidt SYNOPSIS AS INTRODUCED: New Act35 ILCS 5/246 new Creates the Veterans Day Paid Leave Act. Requires each employer, subject to certain exceptions, to provide each employee who is a veteran with a paid day off on Veterans Day if the employee would otherwise be required to work on that day. Provides that the employee must provide notice to the employer that he or she intends to take time off on Veterans Day and must provide the employer with documentation verifying that he or she is a veteran. Contains provisions concerning circumstances under which an employer may deny such a time off request. Provides that, if the employer denies the time off request, the employer must make a good faith effort to provide the employee with a substitute day on which the employee may receive paid time off. Amends the Illinois Income Tax Act. Creates an income tax credit in an amount equal to 100% of the wages paid by the taxpayer to a veteran as a result of the paid day off required under the Veterans Day Paid Leave Act. Effective immediately. LRB104 03380 HLH 13402 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1421 Introduced , by Rep. Kevin Schmidt SYNOPSIS AS INTRODUCED: New Act35 ILCS 5/246 new New Act 35 ILCS 5/246 new Creates the Veterans Day Paid Leave Act. Requires each employer, subject to certain exceptions, to provide each employee who is a veteran with a paid day off on Veterans Day if the employee would otherwise be required to work on that day. Provides that the employee must provide notice to the employer that he or she intends to take time off on Veterans Day and must provide the employer with documentation verifying that he or she is a veteran. Contains provisions concerning circumstances under which an employer may deny such a time off request. Provides that, if the employer denies the time off request, the employer must make a good faith effort to provide the employee with a substitute day on which the employee may receive paid time off. Amends the Illinois Income Tax Act. Creates an income tax credit in an amount equal to 100% of the wages paid by the taxpayer to a veteran as a result of the paid day off required under the Veterans Day Paid Leave Act. Effective immediately. LRB104 03380 HLH 13402 b LRB104 03380 HLH 13402 b A BILL FOR
2	2	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1421 Introduced , by Rep. Kevin Schmidt SYNOPSIS AS INTRODUCED:
3	3	New Act35 ILCS 5/246 new New Act 35 ILCS 5/246 new
4	4	New Act
5	5	35 ILCS 5/246 new
6	6	Creates the Veterans Day Paid Leave Act. Requires each employer, subject to certain exceptions, to provide each employee who is a veteran with a paid day off on Veterans Day if the employee would otherwise be required to work on that day. Provides that the employee must provide notice to the employer that he or she intends to take time off on Veterans Day and must provide the employer with documentation verifying that he or she is a veteran. Contains provisions concerning circumstances under which an employer may deny such a time off request. Provides that, if the employer denies the time off request, the employer must make a good faith effort to provide the employee with a substitute day on which the employee may receive paid time off. Amends the Illinois Income Tax Act. Creates an income tax credit in an amount equal to 100% of the wages paid by the taxpayer to a veteran as a result of the paid day off required under the Veterans Day Paid Leave Act. Effective immediately.
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12	12	1 AN ACT concerning veterans.
13	13	2 Be it enacted by the People of the State of Illinois,
14	14	3 represented in the General Assembly:
15	15	4 ARTICLE 1. VETERANS DAY PAID LEAVE ACT
16	16	5 Section 1-1. Short title. This Act may be cited as the
17	17	6 Veterans Day Paid Leave Act.
18	18	7 Section 1-5. Definitions. As used in this Act:
19	19	8 "Employer" means any public or private employer with a
20	20	9 place of business in this State.
21	21	10 "Veteran" means an Illinois resident who: (i) is employed
22	22	11 at a place of business in this State; (ii) has served as a
23	23	12 member of the United States Armed Forces on active duty or
24	24	13 State active duty, as a member of the Illinois National Guard,
25	25	14 or as a member of the United States Reserve Forces; and (iii)
26	26	15 was discharged or separated under honorable conditions.
27	27	16 "Veterans Day" means the eleventh day of November of each
28	28	17 year.
29	29	18 Section 1-10. Paid leave for Veterans Day.
30	30	19 (a) Notwithstanding any other provision of law, on and
31	31	20 after January 1, 2026, each employer shall provide each
32	32	21 employee who is a veteran with one paid day off each year on
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36	36	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1421 Introduced , by Rep. Kevin Schmidt SYNOPSIS AS INTRODUCED:
37	37	New Act35 ILCS 5/246 new New Act 35 ILCS 5/246 new
38	38	New Act
39	39	35 ILCS 5/246 new
40	40	Creates the Veterans Day Paid Leave Act. Requires each employer, subject to certain exceptions, to provide each employee who is a veteran with a paid day off on Veterans Day if the employee would otherwise be required to work on that day. Provides that the employee must provide notice to the employer that he or she intends to take time off on Veterans Day and must provide the employer with documentation verifying that he or she is a veteran. Contains provisions concerning circumstances under which an employer may deny such a time off request. Provides that, if the employer denies the time off request, the employer must make a good faith effort to provide the employee with a substitute day on which the employee may receive paid time off. Amends the Illinois Income Tax Act. Creates an income tax credit in an amount equal to 100% of the wages paid by the taxpayer to a veteran as a result of the paid day off required under the Veterans Day Paid Leave Act. Effective immediately.
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43	43	A BILL FOR
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69	69	1 Veterans Day if the employee would otherwise be required to
70	70	2 work on that day. The employee must provide the employer with
71	71	3 at least 30 calendar days' notice that the employee intends to
72	72	4 take time off on Veterans Day. The employee must also provide
73	73	5 the employer with documentation verifying that the employee is
74	74	6 a veteran.
75	75	7 (b) If the employer is unable to provide time off to each
76	76	8 veteran, as provided in subsection (a), without experiencing
77	77	9 significant economic or operational disruption, then the
78	78	10 employer may deny such a time off request, but only to the
79	79	11 extent necessary to avoid the significant economic or
80	80	12 operational disruption. If the employer denies a time off
81	81	13 request under this subsection, the employer must notify the
82	82	14 employee at least 14 calendar days prior to Veterans Day that
83	83	15 his or her request has been denied and must make a good faith
84	84	16 effort to provide the employee with a substitute day on which
85	85	17 the employee may receive paid time off. Except as otherwise
86	86	18 provided in this subsection with respect to veterans who are
87	87	19 employed in positions that are subject to a collective
88	88	20 bargaining agreement, if the veteran is employed by a public
89	89	21 employer as a firefighter, police officer, emergency medical
90	90	22 technician, or paramedic, then, in lieu of providing the
91	91	23 veteran with a substitute day off, the public employer may
92	92	24 require the veteran to work on Veterans Day if the employer
93	93	25 compensates the veteran at the rate of at least 2 times his or
94	94	26 her hourly wages on that day. Notwithstanding the provisions
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105	105	1 of this subsection (b), if the veteran is employed in a
106	106	2 position that is subject to a collective bargaining agreement
107	107	3 and the veteran is required to work on Veterans Day under the
108	108	4 terms of the collective bargaining agreement, then the
109	109	5 employer shall provide the veteran with a substitute day on
110	110	6 which the employee may receive paid time off at the rate of
111	111	7 compensation that applies to the veteran under the terms of
112	112	8 the collective bargaining agreement.
113	113	9 ARTICLE 5. INCOME TAX PROVISIONS
114	114	10 Section 5-5. The Illinois Income Tax Act is amended by
115	115	11 adding Section 246 as follows:
116	116	12 (35 ILCS 5/246 new)
117	117	13 Sec. 246. Wages paid to veterans under the Veterans Day
118	118	14 Paid Leave Act.
119	119	15 (a) For each taxable year beginning on or after January 1,
120	120	16 2026, each taxpayer is entitled to a credit against the tax
121	121	17 imposed by subsections (a) and (b) of Section 201 of this Act
122	122	18 in an amount equal to 100% of the wages paid by the taxpayer
123	123	19 during the taxable year to veterans as a result of the paid day
124	124	20 off required under the Veterans Day Paid Leave Act. For
125	125	21 partners of partnerships and shareholders of Subchapter S
126	126	22 corporations, there shall be allowed a credit under this
127	127	23 Section to be determined in accordance with the determination
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138	138	1 of income and distributive share of income under Sections 702
139	139	2 and 704 and Subchapter S of the Internal Revenue Code.
140	140	3 (b) A taxpayer claiming the credit provided by this
141	141	4 Section shall maintain and record such information as the
142	142	5 Department may require by rule regarding the credit claimed
143	143	6 under this Section.
144	144	7 (c) In no event shall a credit under this Section reduce
145	145	8 the taxpayer's liability to less than zero. If the amount of
146	146	9 the credit exceeds the tax liability for the year, the excess
147	147	10 may be carried forward and applied to the tax liability of the
148	148	11 5 taxable years following the excess credit year. The tax
149	149	12 credit shall be applied to the earliest year for which there is
150	150	13 a tax liability. If there are credits for more than one year
151	151	14 that are available to offset a liability, the earlier credit
152	152	15 shall be applied first.
153	153	16 (d) This Section is exempt from the provisions of Section
154	154	17 250.
155	155	18 ARTICLE 99. EFFECTIVE DATE
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