104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
HB1634
 
Introduced 1/28/2025, by Rep. Patrick Sheehan
 
SYNOPSIS AS INTRODUCED:
 
35 ILCS 5/246 new
    Amends the Illinois Income Tax Act. Creates an income tax credit for each individual who (i) serves as a first responder for at least 10 months during the taxable year and (ii) incurs unreimbursed qualified wellness expenses during the taxable year. Provides that the amount of the credit is equal to 50% of the unreimbursed qualified wellness expenses incurred by the taxpayer during the taxable year, up to a maximum of $250 per eligible taxpayer. Sets forth limitations on the aggregate amount of credits that may be awarded under the amendatory Act. Effective immediately.


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A BILL FOR
 
HB1634LRB104 03589 HLH 19705 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois, 
3represented in the General Assembly:
 
4    Section 5. The Illinois Income Tax Act is amended by 
5adding Section 246 as follows:
 
6    (35 ILCS 5/246 new)
7    Sec. 246. First responder qualified wellness expense 
8credit.
9    (a) For taxable years that begin on or after January 1, 
102026 and begin before January 1, 2031, each individual who (i) 
11serves as a first responder for at least 10 months during the 
12taxable year and (ii) incurs unreimbursed qualified wellness 
13expenses during the taxable year may apply to the Department 
14for a credit against the taxes imposed by subsections (a) and 
15(b) of Section 201. The amount of the credit is equal to 50% of 
16the unreimbursed qualified wellness expenses incurred by the 
17taxpayer during the taxable year, up to a maximum of $250 per 
18eligible taxpayer in each taxable year. The aggregate amount 
19of all tax credits awarded by the Department under this 
20Section in any calendar year may not exceed $2,500,000. 
21Credits shall be awarded on a first-come, first-served basis. 
22    (b) A credit under this Section may not reduce a 
23taxpayer's liability to less than zero. If the amount of the 
 
 
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1credit exceeds the tax liability for the year, the excess may 
2be carried forward and applied to the tax liability of the 5 
3taxable years following the excess credit year. The tax credit 
4shall be applied to the earliest year for which there is a tax 
5liability. If there are credits for more than one year that are 
6available to offset a liability, the earlier credit shall be 
7applied first. 
8    (c) Taxpayers claiming this credit must provide proof of 
9employment as a first responder and provide documentation, 
10including receipts or invoices, of qualified wellness expenses 
11paid during the taxable year. 
12    (d) The Department shall adopt rules to implement the 
13credit under this Section. 
14    (e) As used in this Section: 
15    "First responder" means a person who is employed by the 
16State or any unit of local government as a law enforcement 
17officer, as a corrections officer, as a firefighter, or as 
18emergency medical services personnel, as defined in the 
19Emergency Medical Services (EMS) Systems Act. 
20    "Qualified wellness expenses" means any of the following 
21expenses when incurred for the benefit of the first responder: 
22        (1) membership fees for fitness centers or health 
23    clubs; 
24        (2) fees for yoga, pilates, meditation, or similar 
25    wellness classes; 
26        (3) fees for martial arts or self-defense classes;
 
 
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1        (4) costs for group fitness programs or personal 
2    training programs; and 
3        (5) other physical or mental wellness programs 
4    approved by the Department. 
 
5    Section 99. Effective date. This Act takes effect upon 
6becoming law.