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HB 3181

Relating to a task force on youth apprenticeships; declaring an emergency.

2025 Regular Session Introduced by Tom Andersen and 9 co-sponsors

Expands the Illinois income tax credit to include community policing volunteers, volunteer auxiliary police officers, and volunteer auxiliary deputies starting 2026.

In committee upon adjournment.
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Bill Summary · HB 3181

HB 3181 — Summary (Illinois, 104th General Assembly)

Status: Enacted — Signed by Governor 6/20/2025 (listed effective 9/1/2025)
Primary sponsor: Rep. Charles Meier
Statute amended: Illinois Income Tax Act, 35 ILCS 5/234

Main purpose

To broaden the statutory definition of “volunteer emergency worker” for purposes of an existing Illinois individual income tax credit, thereby making community policing volunteers, volunteer auxiliary police officers, and volunteer auxiliary deputies eligible for the credit beginning in tax years starting January 1, 2026.

Key provisions and changes

  • Amends Section 234 (35 ILCS 5/234) of the Illinois Income Tax Act.
  • Expands the definition of “volunteer emergency worker” so that, for taxable years beginning on or after January 1, 2026, it includes:
    • community policing volunteers,
    • volunteer auxiliary police officers, and
    • volunteer auxiliary deputies.
  • Retains the existing tax credit structure:
    • $500 nonrefundable credit per eligible individual.
    • Eligibility requirements (existing):
    • Must serve as a volunteer emergency worker for at least 9 months during the taxable year (and, for county/municipal emergency services under IEMA, at least 100 hours during the taxable year).
    • Must not receive more than $5,000 in compensation for volunteer services during the taxable year.
    • Aggregate annual cap on credits awarded: $5,000,000 per calendar year.
    • Credits awarded on a first-come, first-served basis; cannot reduce tax liability below zero.
  • Administrative and reporting requirements:
    • Offices (State Fire Marshal; Office of Homeland Security; Illinois Emergency Management Agency) must verify volunteer eligibility and electronically file lists of eligible volunteers with the Department of Revenue by January 24 each year (based on registrations as of January 12).
    • The Department of Revenue must adopt rules to implement the tax credit and application procedures.

Who is affected

  • New eligible groups (starting with tax years beginning Jan 1, 2026): community policing volunteers, volunteer auxiliary police officers, volunteer auxiliary deputies.
  • Existing beneficiaries: volunteer firefighters, members of fire protection districts/associations, and volunteer members of county/municipal emergency services who meet the service and compensation thresholds.
  • State agencies (Office of the State Fire Marshal, Office of Homeland Security, IEMA) and the Department of Revenue — increased verification and reporting responsibilities.
  • State fiscal exposure: increased demand for the $500 credit subject to the $5 million annual cap.

Timing and effective dates

  • The statutory credit program (as amended) applies to taxable years beginning on or after January 1, 2023 and before January 1, 2028 (i.e., through 2027).
  • The expanded definition for community policing/auxiliary law enforcement volunteers applies for taxable years beginning on or after January 1, 2026.
  • Legislative record: Signed by Governor 6/20/2025; recorded effective date 9/1/2025.

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

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