Bill Text: IL HB4428 | 2021-2022 | 102nd General Assembly | Introduced

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Bill Title: 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.

Sponsorship: Partisan Bill (Democrat 4)

Status: (Introduced - Dead) 2022-04-06 - Added Co-Sponsor Rep. Sam Yingling [HB4428 Detail]

Download: Illinois-2021-HB4428-Introduced.html

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102ND GENERAL ASSEMBLY State of Illinois 2021 and 2022 HB4428 Introduced , by Rep. Michael J. Zalewski 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
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AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Illinois Income Tax Act is amended by
adding Section 232 as follows:
(35 ILCS 5/232 new)
Sec. 232. Law enforcement credit.
(a) For taxable years ending on or after December 31,
2022, each taxpayer who is employed as a law enforcement
officer during the taxable year is entitled to a credit
against the taxes imposed by subsections (a) and (b) of
Section 201 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, including, but not
limited to, helmets, bulletproof vests, and other body armor;
and (3) mental health training.
(b) In no event shall a credit under this Section reduce
the taxpayer's liability to less than zero. If the amount of
the credit exceeds the tax liability for the year, the excess
may be carried forward and applied to the tax liability of the

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5 taxable years following the excess credit year. The tax
credit shall be applied to the earliest year for which there is
a tax liability. If there are credits for more than one year
that are available to offset a liability, the earlier credit
shall be applied first.
(c) As used in this Section, "law enforcement officer"
means any person employed by a county, municipality, or
township as a policeman, peace officer, or in some like
position involving the enforcement of the law and protection
of the public interest at the risk of that person's life.
(d) This Section is exempt from the provisions of Section
250.
Section 99. Effective date. This Act takes effect upon
becoming law.