Illinois 2025-2026 Regular Session

Illinois Senate Bill SB0089

Introduced
1/17/25  
Refer
1/17/25  

Caption

INC TX-UNIFORMED SERVICES

Impact

The proposed amendments could significantly lower the state income tax burden for many military personnel and their families, allowing them to retain more income during their service. This move is expected to be well-received within military communities, highlighting the state's commitment to supporting those who serve in the armed forces. By broadening the definition of beneficiaries, the bill intends to encompass a wider range of individuals who often face unique financial challenges due to their service.

Summary

SB0089, introduced by Senator Mike Porfirio on January 17, 2025, aims to amend the Illinois Income Tax Act by extending tax deductions for compensation received by all members of the uniformed services who are on active duty. Previously, such deductions applied only to specific military personnel, but this bill seeks to include all facets of the uniformed services, which encompasses active-duty members, reservists, and members of the National Guard.

Contention

While SB0089 is largely seen as an affirmative step towards acknowledging the sacrifices of military personnel, potential points of contention may arise around the fiscal impact on state revenues. Some critics could argue that expanding the deductions could lead to significant reductions in tax revenue, possibly exacerbating budget deficits. Moreover, there may be concerns among taxpayers about fairness, with some questioning whether such deductions disproportionately favor one group over others in the broader context of state taxation.

Companion Bills

No companion bills found.

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