IL HB0027

Expands the definition of "volunteer emergency worker" under the Illinois Income Tax Act to include community policing volunteers, volunteer auxiliary police officers, and volunteer auxiliary deputies, effective for taxable years beginning on or after January 1, 2025

Makes these newly included volunteers eligible for the existing $500 state income tax credit available to volunteer emergency workers who serve at least 9 months per year and receive no more than $5,000 in compensation

The volunteer emergency worker tax credit program runs from January 1, 2023 through January 1, 2028, with a statewide annual cap of $5,000,000 in credits awarded on a first-come, first-served basis

The bill takes effect immediately upon becoming law