IL HB4080

Creates a new income tax credit for eligible members of the judiciary equal to 100% of qualified security expenses incurred at their residence, effective for taxable years beginning January 1, 2026

Eligible judges include federal judges, Illinois Supreme Court justices, Illinois Appellate Court judges, and Illinois Circuit Court judges

Qualified security expenses cover hiring licensed private security contractors or alarm agencies, as well as installing security cameras, lighting, locks, panic buttons, safe rooms, alarm systems, and access control systems

Excess credits cannot be carried back or reduce tax liability below zero, but may be carried forward for up to 5 years, with earlier credits applied first

The tax credit is exempt from the sunset provisions of Section 250 of the Illinois Income Tax Act