Illinois HB 1324: STATE GOVERNMENT-TECH

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104TH GENERAL ASSEMBLY 
State of Illinois 
2025 and 2026
HB1324

Introduced 1/28/2025, by Rep. Dan Ugaste and Tony M. McCombie 

SYNOPSIS AS INTRODUCED:

35 ILCS 5/246 new

 Amends the Illinois Income Tax Act. Creates an income tax credit in the amount of $500 for a taxpayer who serves as a full-time police officer, firefighter, or rescue worker during the taxable year. Effective immediately.

LRB104 03240 HLH 13262 b

A BILL FOR

HB1324LRB104 03240 HLH 13262 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 246 as follows:

6 (35 ILCS 5/246 new)

7 Sec. 246. First responder tax credit.

8 (a) For taxable years beginning on or after January 1, 

92025 and beginning prior to January 1, 2030, each individual 

10who serves as a full-time police officer, firefighter, or 

11rescue worker during the taxable year is entitled to a credit 

12against the taxes imposed by subsections (a) and (b) of 

13Section 201 in the amount of $500. 

14 (b) A credit under this Section may not reduce a 

15taxpayer's liability to less than zero. If the amount of the 

16credit exceeds the tax liability for the year, the excess may 

17be carried forward and applied to the tax liability of the 5 

18taxable years following the excess credit year. The tax credit 

19shall be applied to the earliest year for which there is a tax 

20liability. If there are credits for more than one year that are 

21available to offset the liability, the earlier credit shall be 

22applied first. 

23 (c) The Department may adopt rules for the implementation 

HB1324- 2 -LRB104 03240 HLH 13262 b

1of the credit under this