Bill Amendment: IL SB3027 | 2021-2022 | 102nd General Assembly
NOTE: For additional amemendments please see the Bill Drafting List
Bill Title: INC TX-FIREFIGHTER-EMS
Status: 2022-04-01 - Added Alternate Co-Sponsor Rep. Maurice A. West, II [SB3027 Detail]
Download: Illinois-2021-SB3027-Senate_Amendment_001.html
Bill Title: INC TX-FIREFIGHTER-EMS
Status: 2022-04-01 - Added Alternate Co-Sponsor Rep. Maurice A. West, II [SB3027 Detail]
Download: Illinois-2021-SB3027-Senate_Amendment_001.html
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1 | AMENDMENT TO SENATE BILL 3027
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2 | AMENDMENT NO. ______. Amend Senate Bill 3027 by replacing | ||||||
3 | everything after the enacting clause with the following:
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4 | "Section 5. The Illinois Income Tax Act is amended by | ||||||
5 | adding Section 232 as follows:
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6 | (35 ILCS 5/232 new) | ||||||
7 | Sec. 232. Volunteer firefighters and volunteer EMS | ||||||
8 | providers. | ||||||
9 | (a) For taxable years beginning on or after January 1, | ||||||
10 | 2023, each individual who (i) serves as a volunteer emergency | ||||||
11 | worker, as defined in this Section, for at least 9 months | ||||||
12 | during the taxable year and (ii) does not receive compensation | ||||||
13 | for his or her services as a volunteer emergency worker of more | ||||||
14 | than $10,000 for the taxable year is entitled to a credit | ||||||
15 | against the taxes imposed by subsections (a) and (b) of | ||||||
16 | Section 201 in an amount equal to $500. |
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1 | (b) In no event shall a credit under this Section reduce a | ||||||
2 | taxpayer's liability to less than zero. If the amount of the | ||||||
3 | credit exceeds the tax liability for the year, the excess may | ||||||
4 | be carried forward and applied to the tax liability for the 5
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5 | taxable years following the excess credit year. The tax credit | ||||||
6 | shall be applied to the earliest year for which there is a tax | ||||||
7 | liability. If there are credits for more than one year that are | ||||||
8 | available to offset liability, the earlier credit shall be | ||||||
9 | applied first. | ||||||
10 | (c) As used in this Section: | ||||||
11 | "Volunteer emergency worker" means a person who serves as | ||||||
12 | a member of a fire department of a fire protection district, | ||||||
13 | municipality, or other unit of government on other than a | ||||||
14 | full-time career basis. "Volunteer emergency worker" also | ||||||
15 | means a person who serves on a volunteer basis on behalf of a | ||||||
16 | fire department or fire protection district and is licensed | ||||||
17 | under the Emergency Medical Services (EMS) Systems Act as an | ||||||
18 | Emergency Medical Responder (EMR) (First Responder), Emergency | ||||||
19 | Medical Technician (EMT), Emergency Medical | ||||||
20 | Technician-Intermediate (EMT-I), Advanced Emergency Medical | ||||||
21 | Responder (A-EMT), or Paramedic (EMT-P), or a volunteer | ||||||
22 | ambulance driver or attendant, and the person does not work in | ||||||
23 | one of these capacities for another fire department, fire | ||||||
24 | protection district, or governmental entity on a full-time | ||||||
25 | career basis. | ||||||
26 | (d) This Section is exempt from the provisions of Section
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1 | 250.
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2 | Section 99. Effective date. This Act takes effect upon | ||||||
3 | becoming law.".
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