summary
Introduced
01/22/2025
01/22/2025
In Committee
01/27/2026
01/27/2026
Crossed Over
Passed
Dead
Introduced Session
104th General Assembly
Bill Summary
Amends the Illinois Income Tax Act. Creates an income tax deduction for taxpayers who are law enforcement officers in an amount equal to the amount of overtime compensation that is paid to the taxpayer during the taxable year for the taxpayer's service as a law enforcement officer and that is included in the taxpayer's federal adjusted gross income. Effective immediately.
AI Summary
This bill amends the Illinois Income Tax Act to create a tax deduction specifically for law enforcement officers. Starting January 1, 2026, law enforcement officers will be able to deduct from their state income taxes the full amount of overtime compensation they receive during the taxable year. The bill defines a law enforcement officer broadly as any person employed by a state, county, or municipality in a policing or peace officer role that involves enforcing the law and protecting public interests. The overtime compensation deduction is based on the federal Fair Labor Standards Act's definition of overtime, and the provision is designed to provide financial relief to law enforcement professionals who work additional hours beyond their standard schedules. The bill goes into effect immediately upon passage, though the specific tax deduction will not be implemented until the 2026 tax year.
Committee Categories
Budget and Finance
Sponsors (2)
Last Action
Rule 2-10 Committee Deadline Established As April 24, 2026 (on 03/13/2026)
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.ilga.gov/legislation/BillStatus.asp?DocNum=219&GAID=18&DocTypeID=SB&SessionID=114&GA=104 |
| BillText | https://www.ilga.gov/legislation/104/SB/10400SB0219.htm |
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