Illinois SB0219 amends the Illinois Income Tax Act to create a deduction for law enforcement officers' overtime compensation included in federal.
Illinois SB0219 amends the Illinois Income Tax Act to allow a deduction for law enforcement officers' overtime compensation included in federal adjusted gross income. The deduction applies to taxable years beginning on or after January 1, 2026. The bill defines "law enforcement officer" as any person employed by a state, county, or municipality in a role involving law enforcement and public protection. "Overtime compensation" is defined according to the federal Fair Labor Standards Act.
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