IL HB3181

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, 2026

Makes these newly defined volunteer emergency workers eligible for an existing $500 income tax credit available to individuals who serve at least 9 months during the taxable year and receive no more than $5,000 in compensation

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

The bill takes effect immediately upon becoming law