IL SB3008

Amends the Illinois Income Tax Act to expand the military service income exclusion for National Guard members to include compensation received by National Guard dual status military technicians under Section 709, Title 32, United States Code, effective for taxable years ending on or after December 31, 2015.

Modifies Section 203(a)(2)(E) to add compensation paid to National Guard dual status military technicians to the list of military-related compensation that is exempt from Illinois income tax.

Applies the expansion retroactively through amended returns, allowing National Guard technicians to exclude qualifying compensation from Illinois taxable income for applicable prior years.