IL HB1634

Creates an Illinois income tax credit for first responders who serve at least 10 months during the taxable year and incur unreimbursed qualified wellness expenses

Credit equals 50% of unreimbursed qualified wellness expenses, up to a maximum of $250 per eligible taxpayer per year

First responders include law enforcement officers, corrections officers, firefighters, and emergency medical services personnel employed by the State or local government

Qualified wellness expenses include gym memberships, yoga/pilates/meditation classes, martial arts classes, personal training, and other Department-approved physical or mental wellness programs

Credit available for taxable years beginning January 1, 2026 through January 1, 2031, with a $2,500,000 annual cap on total credits awarded statewide on a first-come, first-served basis