Bill > HB3181

This bill amends the Illinois Income Tax Act to expand the definition of "volunteer emergency worker" for tax credit purposes. Starting in the 2026 tax year, the definition will be broadened to include community policing volunteers, volunteer auxiliary police officers, and volunteer auxiliary deputies, in addition to existing categories of volunteer emergency workers. The bill maintains the existing requirements that these volunteers must serve for at least 9 months and not receive more than $5,000 in compensation during the tax year to be eligible for a $500 tax credit. The total amount of tax credits available remains capped at $5,000,000 per calendar year and will be awarded on a first-come, first-served basis. Volunteers must be registered with the appropriate state agencies (such as the Office of the State Fire Marshal or the Illinois Emergency Management Agency) and meet specific documentation and verification requirements. This expansion aims to provide tax incentives for additional types of volunteer public safety workers who contribute to their communities.

Budget and Finance

https://www.ilga.gov/legislation/BillStatus.asp?DocNum=3181&GAID=18&DocTypeID=HB&SessionID=114&GA=104