IL HB4428

Creates an income tax credit for law enforcement officers employed by counties, municipalities, or townships for taxable years ending on or after December 31, 2022.

Allows officers to claim 100% of unreimbursed expenses paid during the taxable year for professional certifications, equipment (including helmets, bulletproof vests, and body armor), and mental health training.

Excess credits that exceed tax liability may be carried forward up to 5 taxable years following the excess credit year, applied to the earliest year with available tax liability.

Defines "law enforcement officer" as any person employed as a policeman, peace officer, or similar law enforcement position by a county, municipality, or township involving enforcement of the law and protection of the public.

Takes effect upon becoming law and is exempt from Section 250 provisions.