102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
SB3489
 
Introduced 1/19/2022, by Sen. Michael E. Hastings
 
SYNOPSIS AS INTRODUCED:
 

 
35 ILCS 5/232 new

     Amends the Illinois Income Tax Act. Creates an income tax credit for taxpayers who are employed as law enforcement officers in an amount equal to 100% of the unreimbursed expenses paid by the taxpayer during the taxable year for: (1) professional certifications required for the performance of the taxpayer's duties as a law enforcement officer; (2) equipment used by the taxpayer in the performance of his or her duties as a law enforcement officer; and (3) mental health training. Effective immediately.
  


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A BILL FOR
 

  
SB3489LRB102 25467 HLH 34754 b


  
1    AN ACT concerning revenue.
  
 
2    Be it enacted by the People of the State of Illinois,
 
3represented in the General Assembly:
  
 
 
4    Section 5. The Illinois Income Tax Act is amended  by 
5adding Section 232 as follows:
 
6    (35 ILCS 5/232 new)
7    Sec. 232. Law enforcement credit.
8    (a) For taxable years ending on or after December 31, 
92022, each taxpayer who is employed as a law enforcement 
10officer during the taxable year is entitled to a credit 
11against the taxes imposed by subsections (a) and (b) of 
12Section 201 in an amount equal to 100% of the unreimbursed 
13expenses paid by the taxpayer during the taxable year for: (1) 
14professional certifications required for the performance of 
15the taxpayer's duties as a law enforcement officer; (2) 
16equipment used by the taxpayer in the performance of his or her 
17duties as a law enforcement officer, including, but not 
18limited to, helmets, bulletproof vests, and other body armor; 
19and (3) mental health training. 
20    (b) In no event shall a credit under this Section reduce 
21the taxpayer's liability to less than zero. If the amount of 
22the credit exceeds the tax liability for the year, the excess 
23may be carried forward and applied to the tax liability of the 
 
 
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15 taxable years following the excess credit year. The tax 
2credit shall be applied to the earliest year for which there is 
3a tax liability. If there are credits for more than one year 
4that are available to offset a liability, the earlier credit 
5shall be applied first. 
6    (c) As used in this Section, "law enforcement officer" 
7means any person employed by a county, municipality, or 
8township as a policeman, peace officer, or in some like 
9position involving the enforcement of the law and protection 
10of the public interest at the risk of that person's life. 
11    (d) This Section is exempt from the provisions of Section 
12250. 
  
 
13    Section 99. Effective date. This Act takes effect upon 
14becoming law.