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Bill

SB 219

INC TX-POLICE OVERTIME

104th Regular Session Introduced by Mike Hastings and 1 co-sponsor

Illinois bill imposing targeted income tax on police overtime compensation, affecting officer pay and municipal labor budgets.

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WeVote Research Nonpartisan
Bill Summary · SB 219

Legislative bill overview

SB 219 increases the income tax rate specifically on police overtime compensation in Illinois. The bill creates a targeted tax bracket that applies only to overtime earnings received by law enforcement officers. This represents a specialized tax policy focused on a particular income category rather than a broad tax adjustment.

Why is this important

Police overtime represents a significant budget line for municipalities across Illinois, and taxing it could affect both officer take-home pay and municipal labor costs. The policy could influence how departments manage overtime scheduling, budget allocation, and officer compensation—potentially impacting public safety service delivery and labor relations.

Potential points of contention

  • Officer compensation impact: Law enforcement unions may oppose the measure as a reduction in compensation, particularly affecting lower-wage officers who rely on overtime income
  • Municipal budget pressures: Cities and counties may face higher effective labor costs if overtime rates increase to offset the tax, or they may reduce overtime hours, potentially affecting service coverage
  • Tax policy precedent: Implementing income taxes on specific occupational categories or income types raises questions about fairness and could establish a precedent for targeting other professions

Compiled from official sources — confirm details with the bill’s official record.

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