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HB4080 • 2026
INC TX-CREDIT-SECURITY-JUDGES
This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.
Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.
INC TX-CREDIT-SECURITY-JUDGES
Rule 19(a) / Re-referred to Rules Committee
To Income Tax Subcommittee
Assigned to Revenue & Finance Committee
First Reading
Referred to Rules Committee
Filed with the Clerk by Rep. Marcus C. Evans, Jr.
INC TX-CREDIT-SECURITY-JUDGES
Illinois General Assembly - Full Text of HB4080 Select Language × The Illinois General Assembly offers the Google Translate™ service for visitor convenience. In no way should it be considered accurate as to the translation of any content herein. Visitors of the Illinois General Assembly website are encouraged to use other translation services available on the internet. The English language version is always the official and authoritative version of this website. NOTE: To return to the original English language version, select the "Show Original" button on the Google Translate™ menu bar at the top of the window. 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Full Text of HB4080 Home Legislation Full Text HB4080 - 104th General Assembly Bill Status Full Text Votes Witness Slips Select Menu Bill Status Full Text Votes Witness Slips Printer Friendly Version Introduced Printer Friendly Version Introduced Open PDF 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB4080 Introduced 10/15/2025, by Rep. Marcus C. Evans, Jr. SYNOPSIS AS INTRODUCED: 35 ILCS 5/246 new Amends the Illinois Income Tax Act. Provides that, for taxable years beginning on or after January 1, 2026, a taxpayer who is an eligible member of the judiciary is allowed an income tax credit in an amount equal to the qualified security expenses incurred by the taxpayer during the taxable year. Specifies that the credit may not be carried back and may not reduce the taxpayer's liability to less than zero. Provides that, if the amount of the credit exceeds the taxpayer's tax liability for the taxable year, then the excess may be carried forward and applied to the tax liability of the 5 taxable years following the excess credit year. Requires the tax credit to be applied to the earliest year for which there is a tax liability. Provides that, if there are credits for more than one year that are available to offset a liability, the earlier credit shall be applied first. Defines the terms "eligible member of the judiciary", "federal judge", and "qualified security expense". Effective immediately. LRB104 14359 HLH 27493 b A BILL FOR HB4080 LRB104 14359 HLH 27493 b 1 AN ACT concerning revenue. 2 Be it enacted by the People of the State of Illinois, 3 represented in the General Assembly: 4 Section 5. The Illinois Income Tax Act is amended by 5 adding Section 246 as follows: 6 (35 ILCS 5/246 new) 7 Sec. 246. Judicial security tax credit. 8 (a) As used in this Section: 9 "Eligible member of the judiciary" means a federal judge 10 or a judge of the Illinois Supreme Court, Illinois Appellate 11 Court, or Illinois Circuit Court. 12 "Federal judge" has the meaning given to that term in the 13 Daniel Anderl Judicial Security and Privacy Act of 2022 (P.L. 14 117-263, Division E Title LIX, Subtitle D). 15 "Qualified security expense" means any expense incurred by 16 an eligible member of the judiciary either (i) to procure the 17 services at the taxpayer's residence of a person who is 18 licensed under the Private Detective, Private Alarm, Private 19 Security, Fingerprint Vendor, and Locksmith Act of 2004 as a 20 private alarm agency or private security contractor agency or 21 (ii) to install and maintain at the taxpayer's residence 22 security cameras, security lighting, interior or exterior 23 locks, panic buttons, safe rooms, alarm systems, or other HB4080 - 2 - LRB104 14359 HLH 27493 b 1 facility access control or security systems. 2 (b) For taxable years beginning on or after January 1, 3 2026, a taxpayer who is an eligible member of the judiciary 4 shall be allowed a credit against the tax imposed by 5 subsections (a) and (b) of Section 201 in an amount equal to 6 the qualified security expenses incurred by the taxpayer 7 during the taxable year. The credit may not be carried back and 8 may not reduce the taxpayer's liability to less than zero. If 9 the amount of the credit exceeds the tax liability for the 10 year, the excess may be carried forward and applied to the tax 11 liability of the 5 taxable years following the excess credit 12 year. The tax credit shall be applied to the earliest year for 13 which there is a tax liability. If there are credits for more 14 than one year that are available to offset a liability, the 15 earlier credit shall be applied first. 16 (c) This Section is exempt from the provisions of Section 17 250. 18 Section 99. Effective date. This Act takes effect upon 19 becoming law. Footer Disclaimer This site is maintained for the Illinois General Assembly by the Legislative Information System, 705 Stratton Building, Springfield, Illinois 62706. Contact ILGA Webmaster ILGA.gov uses cookies to ensure you get the best experience on our website. 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