IL SB0219

Creates an Illinois income tax deduction for law enforcement officers equal to the full amount of overtime compensation paid during the taxable year that is included in federal adjusted gross income

Defines "law enforcement officer" as any person employed by a State, county, or municipality as a policeman, peace officer, or in a similar position involving law enforcement and public protection

Defines "overtime compensation" using the federal Fair Labor Standards Act definition

Applies to taxable years beginning on or after January 1, 2026

Amends the Illinois Income Tax Act (35 ILCS 5/203) and takes effect immediately upon becoming law