Illinois2026Active
HB0027
HB0027: Expanding Tax Credit for Volunteer Emergency Workers
Last scannedAug 24, 2026, 10:00 AM
In one sentence
This bill changes Illinois tax law to include community policing volunteers, volunteer auxiliary police officers, and volunteer auxiliary deputies as eligible 'volunteer emergency workers' starting in taxable years beginning on or after January 1, 2025.
What it does
- Amends the definition of 'volunteer emergency worker' in Section 234 of the Illinois Income Tax Act.
- Adds community policing volunteers, volunteer auxiliary police officers, and volunteer auxiliary deputies to the list of eligible workers for tax credits starting with taxable years beginning on or after January 1, 2025.
- Maintains existing rules requiring workers to serve at least nine months during a taxable year and receive no more than $5,000 in compensation.
Who it affects
- Community policing volunteers
- Volunteer auxiliary police officers
- Volunteer auxiliary deputies
Limits and unknowns
- The official text provided is truncated before fully defining the new categories for years starting in 2024.
- While the synopsis states the bill is effective immediately, the metadata does not list a final signed date or specific implementation timeline beyond the taxable year start dates.
Plain language
Terms to know
- Taxable year
- A specific period, usually a calendar year, used to calculate how much tax someone owes.
- Volunteer emergency worker
- As defined in the bill for 2025 and later: includes community policing volunteers, volunteer auxiliary police officers, or volunteer auxiliary deputies. Previously included non-full-time members of fire departments meeting specific service requirements.
Official record
Sources
Official summary
INC TX-EMERGENCY WORKER