Bill Text: IL HB3194 | 2021-2022 | 102nd General Assembly | Introduced
Bill Title: Amends the Illinois Income Tax Act. Creates a refundable income tax credit in the amount of $1,000 for individual taxpayers who are employed as first responders or front line health care workers in the State during the taxable year. Effective immediately.
Spectrum: Partisan Bill (Democrat 3-0)
Status: (Introduced - Dead) 2021-03-27 - Rule 19(a) / Re-referred to Rules Committee [HB3194 Detail]
Download: Illinois-2021-HB3194-Introduced.html
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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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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. First responder and health care worker credit. | ||||||||||||||||||||||||
8 | (a) For taxable years beginning on or after January 1, | ||||||||||||||||||||||||
9 | 2021 and beginning prior to January 1, 2022, each individual | ||||||||||||||||||||||||
10 | taxpayer who is employed as a first responder or front line | ||||||||||||||||||||||||
11 | health care worker in the State during the taxable year is | ||||||||||||||||||||||||
12 | entitled to a credit against the taxes imposed by subsections | ||||||||||||||||||||||||
13 | (a) and (b) of Section 201 in an amount equal to $1,000. The | ||||||||||||||||||||||||
14 | Department may adopt rules to verify the taxpayer's | ||||||||||||||||||||||||
15 | employment. | ||||||||||||||||||||||||
16 | (b) The credit under this Section may not reduce the | ||||||||||||||||||||||||
17 | taxpayer's
liability to less than zero. If the amount of the | ||||||||||||||||||||||||
18 | credit or credits exceeds the taxpayer's liability, the excess | ||||||||||||||||||||||||
19 | may be refunded to the taxpayer. | ||||||||||||||||||||||||
20 | (c) As used in this Section: | ||||||||||||||||||||||||
21 | "First responder" means an individual employed as | ||||||||||||||||||||||||
22 | emergency medical services personnel, as defined in Section | ||||||||||||||||||||||||
23 | 3.5 of the Emergency Medical Services (EMS) Systems Act, a law |
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1 | enforcement officer, or a firefighter. | ||||||
2 | "Front line health care worker" means person employed as a | ||||||
3 | physician, a physician assistant, an advanced practice | ||||||
4 | registered nurse, a registered nurse, a licensed practical | ||||||
5 | nurse, a physical, occupational, or respiratory therapist, or | ||||||
6 | a medical laboratory technician. | ||||||
7 | (d) This Section is exempt from the provisions of Section | ||||||
8 | 250.
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9 | Section 99. Effective date. This Act takes effect upon | ||||||
10 | becoming law.
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