104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026 HB1634 Introduced , by Rep. Patrick Sheehan SYNOPSIS AS INTRODUCED: 35 ILCS 5/246 new Amends the Illinois Income Tax Act. Creates an income tax credit for each individual who (i) serves as a first responder for at least 10 months during the taxable year and (ii) incurs unreimbursed qualified wellness expenses during the taxable year. Provides that the amount of the credit is equal to 50% of the unreimbursed qualified wellness expenses incurred by the taxpayer during the taxable year, up to a maximum of $250 per eligible taxpayer. Sets forth limitations on the aggregate amount of credits that may be awarded under the amendatory Act. Effective immediately. LRB104 03589 HLH 19705 b A BILL FOR 104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026 HB1634 Introduced , by Rep. Patrick Sheehan SYNOPSIS AS INTRODUCED: 35 ILCS 5/246 new 35 ILCS 5/246 new Amends the Illinois Income Tax Act. Creates an income tax credit for each individual who (i) serves as a first responder for at least 10 months during the taxable year and (ii) incurs unreimbursed qualified wellness expenses during the taxable year. Provides that the amount of the credit is equal to 50% of the unreimbursed qualified wellness expenses incurred by the taxpayer during the taxable year, up to a maximum of $250 per eligible taxpayer. Sets forth limitations on the aggregate amount of credits that may be awarded under the amendatory Act. Effective immediately. LRB104 03589 HLH 19705 b LRB104 03589 HLH 19705 b A BILL FOR
104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026 HB1634 Introduced , by Rep. Patrick Sheehan SYNOPSIS AS INTRODUCED:
35 ILCS 5/246 new 35 ILCS 5/246 new
35 ILCS 5/246 new
Amends the Illinois Income Tax Act. Creates an income tax credit for each individual who (i) serves as a first responder for at least 10 months during the taxable year and (ii) incurs unreimbursed qualified wellness expenses during the taxable year. Provides that the amount of the credit is equal to 50% of the unreimbursed qualified wellness expenses incurred by the taxpayer during the taxable year, up to a maximum of $250 per eligible taxpayer. Sets forth limitations on the aggregate amount of credits that may be awarded under the amendatory Act. Effective immediately.
LRB104 03589 HLH 19705 b LRB104 03589 HLH 19705 b
LRB104 03589 HLH 19705 b
A BILL FOR
HB1634LRB104 03589 HLH 19705 b HB1634 LRB104 03589 HLH 19705 b
HB1634 LRB104 03589 HLH 19705 b
1 AN ACT concerning revenue.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The Illinois Income Tax Act is amended by
5 adding Section 246 as follows:
6 (35 ILCS 5/246 new)
7 Sec. 246. First responder qualified wellness expense
8 credit.
9 (a) For taxable years that begin on or after January 1,
10 2026 and begin before January 1, 2031, each individual who (i)
11 serves as a first responder for at least 10 months during the
12 taxable year and (ii) incurs unreimbursed qualified wellness
13 expenses during the taxable year may apply to the Department
14 for a credit against the taxes imposed by subsections (a) and
15 (b) of Section 201. The amount of the credit is equal to 50% of
16 the unreimbursed qualified wellness expenses incurred by the
17 taxpayer during the taxable year, up to a maximum of $250 per
18 eligible taxpayer in each taxable year. The aggregate amount
19 of all tax credits awarded by the Department under this
20 Section in any calendar year may not exceed $2,500,000.
21 Credits shall be awarded on a first-come, first-served basis.
22 (b) A credit under this Section may not reduce a
23 taxpayer's liability to less than zero. If the amount of the
104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026 HB1634 Introduced , by Rep. Patrick Sheehan SYNOPSIS AS INTRODUCED:
35 ILCS 5/246 new 35 ILCS 5/246 new
35 ILCS 5/246 new
Amends the Illinois Income Tax Act. Creates an income tax credit for each individual who (i) serves as a first responder for at least 10 months during the taxable year and (ii) incurs unreimbursed qualified wellness expenses during the taxable year. Provides that the amount of the credit is equal to 50% of the unreimbursed qualified wellness expenses incurred by the taxpayer during the taxable year, up to a maximum of $250 per eligible taxpayer. Sets forth limitations on the aggregate amount of credits that may be awarded under the amendatory Act. Effective immediately.
LRB104 03589 HLH 19705 b LRB104 03589 HLH 19705 b
LRB104 03589 HLH 19705 b
A BILL FOR
35 ILCS 5/246 new
LRB104 03589 HLH 19705 b
HB1634 LRB104 03589 HLH 19705 b
HB1634- 2 -LRB104 03589 HLH 19705 b HB1634 - 2 - LRB104 03589 HLH 19705 b
HB1634 - 2 - LRB104 03589 HLH 19705 b
1 credit exceeds the tax liability for the year, the excess may
2 be carried forward and applied to the tax liability of the 5
3 taxable years following the excess credit year. The tax credit
4 shall be applied to the earliest year for which there is a tax
5 liability. If there are credits for more than one year that are
6 available to offset a liability, the earlier credit shall be
7 applied first.
8 (c) Taxpayers claiming this credit must provide proof of
9 employment as a first responder and provide documentation,
10 including receipts or invoices, of qualified wellness expenses
11 paid during the taxable year.
12 (d) The Department shall adopt rules to implement the
13 credit under this Section.
14 (e) As used in this Section:
15 "First responder" means a person who is employed by the
16 State or any unit of local government as a law enforcement
17 officer, as a corrections officer, as a firefighter, or as
18 emergency medical services personnel, as defined in the
19 Emergency Medical Services (EMS) Systems Act.
20 "Qualified wellness expenses" means any of the following
21 expenses when incurred for the benefit of the first responder:
22 (1) membership fees for fitness centers or health
23 clubs;
24 (2) fees for yoga, pilates, meditation, or similar
25 wellness classes;
26 (3) fees for martial arts or self-defense classes;
HB1634 - 2 - LRB104 03589 HLH 19705 b
HB1634- 3 -LRB104 03589 HLH 19705 b HB1634 - 3 - LRB104 03589 HLH 19705 b
HB1634 - 3 - LRB104 03589 HLH 19705 b
1 (4) costs for group fitness programs or personal
2 training programs; and
3 (5) other physical or mental wellness programs
4 approved by the Department.
HB1634 - 3 - LRB104 03589 HLH 19705 b