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HB 2524

Income tax, state; subtractions of military benefits.

2025 Regular Session Introduced by Mike Cherry and 7 co-sponsors

Expands Downstate Firefighter pension to cover “de facto firefighters” who mainly perform firefighting duties and hours, with limited exceptions and no state-reimbursement mandate.

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Bill Summary · HB 2524

HB 2524 — "PEN CD — De Facto Firefighter" (Illinois)

Summary
- Sponsor: Rep. Mary Beth Canty
- Subject: Amendments to the Downstate Firefighter Article of the Illinois Pension Code to include "de facto firefighters" within the statutory definition of “firefighter.”
- Codes amended: 40 ILCS 5/4‑106 (Illinois Pension Code definition of firefighter); 30 ILCS 805/8.49 (State Mandates Act — new)
- Governor signed: 2025-06-20. Effective date listed in legislative actions: 2025-09-01.

Purpose and intent
- To expand statutory pension coverage in the Downstate Firefighter Article to include certain workers who perform the substantive duties of firefighters (so‑called “de facto firefighters”) even if they are not formally classified as firefighters under municipal civil service rules.

Key provisions
- Adds a new category, “de facto firefighter,” to the definition of “firefighter” in 40 ILCS 5/4‑106.
- A “de facto firefighter” is defined as a person who:
- Spends a majority of their working time participating in work that controls and extinguishes fires, preparing for that work, or waiting to respond to such calls; and
- Has scheduled or actual work hours that are commensurate in duration and frequency with firefighters subject to Division 1 or Division 2.1 of Article 10 of the Illinois Municipal Code.
- Explicit exclusions: part‑time firefighters not otherwise covered; auxiliary, reserve, volunteer, and paid‑on‑call firefighters; and clerks, dispatchers, or other civilian employees not routinely expected to perform firefighter duties.
- Conforming language clarifies that the amendment does not change coverage for persons already included under the Article before the bill’s effective date.
- State Mandates Act amended (30 ILCS 805/8.49): the mandate is designated an “exempt mandate,” meaning no state reimbursement is required for implementation by local units of government.

Who would be affected
- Primary: Employees of municipalities and fire protection districts whose actual duties and hours meet the “de facto” definition — these workers may become eligible for benefits under the Downstate Firefighter pension provisions.
- Secondary: Municipalities, fire protection districts, and the pension systems that administer Downstate Firefighter benefits — potential increased membership and pension liabilities/administrative responsibilities.
- Not affected: Volunteers, most part‑time/paid‑on‑call staff, clerical/dispatch personnel who do not perform firefighter duties routinely, and persons already covered prior to the effective date.

Fiscal and legal implications
- Expanding the statutory definition may increase pension plan membership and future benefit obligations under the Downstate Firefighter Article, potentially raising employer (local government) and plan costs.
- The bill includes an explicit exemption from state reimbursement for any resulting local costs (no state mandate reimbursement).

Procedural status / timeline
- Introduced: 02/04/2025 (Illinois House).
- Passed both chambers, enrolled, and sent to the Governor; signed 06/20/2025. Legislative actions list an effective date of 09/01/2025.

Note
- The bill text also states that it “takes effect upon becoming law,” but the legislative actions provided indicate a 9/1/2025 effective date; readers should consult the enrolled act or official state publication for the final effective date.

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

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