Illinois General Assembly - Full Text of HB4428
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Full Text of HB4428  102nd General Assembly

HB4428 102ND GENERAL ASSEMBLY

  
  

 


 
102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
HB4428

 

Introduced 1/21/2022, 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.


LRB102 22273 HLH 31406 b

 

 

A BILL FOR

 

HB4428LRB102 22273 HLH 31406 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

 

 

HB4428- 2 -LRB102 22273 HLH 31406 b

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.