Expands the definition of volunteer emergency worker to include community policing volunteers, auxiliary police officers, and auxiliary deputies.
The bill amends the Illinois Income Tax Act to expand the definition of "volunteer emergency worker" to include community policing volunteers, volunteer auxiliary police officers, and volunteer auxiliary deputies. This change applies to taxable years beginning on or after January 1, 2026. The bill also outlines the requirements for volunteer emergency workers, including service duration and compensation limits, and mandates the submission of volunteer information to the Department of Revenue.
Included in complete analysis
- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
See what it does, who it affects, and the critical issues in plain language. Free, 30 seconds.