Bill > HB4195

This bill amends the Illinois Income Tax Act to provide an income tax deduction for full-time law enforcement officers and firefighters in the state. Specifically, for tax years beginning on or after January 1, 2026, the bill allows taxpayers to subtract from their base income the amount they earned from service as a full-time law enforcement officer or firefighter in Illinois during the tax year. The bill defines a "law enforcement officer" broadly as any person employed by the state, a county, municipality, or township in a role involving law enforcement and public protection that puts the person's life at risk. The deduction is designed to provide a financial benefit to these first responders by reducing their taxable income, effectively lowering their state income tax burden. The bill specifies that this provision is exempt from certain standard tax calculation provisions and will take effect immediately upon becoming law.

https://www.ilga.gov/Legislation/BillStatus?DocNum=4195&GAID=18&DocTypeID=HB&SessionID=114&GA=104