summary
Introduced
01/23/2025
01/23/2025
In Committee
03/21/2025
03/21/2025
Crossed Over
Passed
Dead
Introduced Session
Potential new amendment
104th General Assembly
Bill Summary
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.
AI Summary
This bill creates a tax credit for first responders in Illinois who incur out-of-pocket wellness expenses during the tax year. Specifically, first responders who work at least 10 months in a calendar year and have unreimbursed wellness expenses can receive a tax credit equal to 50% of those expenses, up to a maximum of $250 per person. The bill defines first responders as law enforcement officers, corrections officers, firefighters, and emergency medical services personnel employed by the state or local government. Qualified wellness expenses include fitness center memberships, wellness class fees (such as yoga, pilates, or martial arts), group fitness or personal training programs, and other physical or mental wellness programs approved by the Department. The total amount of credits available is capped at $2,500,000 per calendar year and will be distributed on a first-come, first-served basis. If a taxpayer's credit exceeds their tax liability, the excess can be carried forward and applied to taxes in the next five years. The tax credit will be available for tax years beginning on or after January 1, 2026, and before January 1, 2031. Taxpayers must provide documentation of their first responder employment and wellness expenses to claim the credit.
Committee Categories
Budget and Finance
Sponsors (45)
Patrick Sheehan (R)*,
Jaime Andrade (D),
Dee Avelar (D),
Harry Benton (D),
Diane Blair-Sherlock (D),
Amy Briel (D),
Kam Buckner (D),
Jason Bunting (R),
Mike Coffey (R),
Michael Crawford (D),
Margaret Croke (D),
C.D. Davidsmeyer (R),
Lisa Davis (D),
Eva-Dina Delgado (D),
Anthony DeLuca (D),
Amy Elik (R),
David Friess (R),
Brad Fritts (R),
Mary Gill (D),
Edgar González (D),
Angelica Guerrero-Cuellar (D),
Jackie Haas (R),
Matt Hanson (D),
Bill Hauter (R),
Barbara Hernandez (D),
Hoan Huynh (D),
Gregg Johnson (D),
Michael Kelly (D),
Stephanie Kifowit (D),
Nicole La Ha (R),
Tony McCombie (R),
Marty Moylan (D),
Kevin Olickal (D),
Rick Ryan (D),
Jennifer Sanalitro (R),
Kevin Schmidt (R),
Brandun Schweizer (R),
Joe Sosnowski (R),
Brad Stephens (R),
Curtis Tarver (D),
Dennis Tipsword (R),
Dan Ugaste (R),
Dave Vella (D),
Larry Walsh (D),
Ann Williams (D),
Last Action
House Committee Amendment No. 1 Rule 19(c) / Re-referred to Rules Committee (on 03/21/2025)
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=1634&GAID=18&DocTypeID=HB&SessionID=114&GA=104 |
| House Amendment 001 | https://www.ilga.gov/legislation/104/HB/10400HB1634ham001.htm |
| BillText | https://www.ilga.gov/legislation/104/HB/10400HB1634.htm |
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