Bill Text: IL HB3301 | 2021-2022 | 102nd General Assembly | Introduced
Bill Title: Amends the Illinois Income Tax Act. Provides that a person who serves as a volunteer emergency worker during the taxable year is entitled to an income tax credit in the amount of $1,000. Effective immediately.
Spectrum: Bipartisan Bill
Status: (Introduced - Dead) 2022-02-18 - Rule 19(a) / Re-referred to Rules Committee [HB3301 Detail]
Download: Illinois-2021-HB3301-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. Volunteer emergency worker credit. | ||||||||||||||||||||||||
8 | (a) For taxable years beginning on or after January 1, | ||||||||||||||||||||||||
9 | 2022, each person who serves as a volunteer emergency worker | ||||||||||||||||||||||||
10 | during the taxable year is entitled to a credit against the | ||||||||||||||||||||||||
11 | taxes imposed by subsections (a) and (b) of Section 201 in the | ||||||||||||||||||||||||
12 | amount of $1,000. | ||||||||||||||||||||||||
13 | (b) In no event shall a credit under this Section reduce | ||||||||||||||||||||||||
14 | the taxpayer's liability to less than zero. If the amount of | ||||||||||||||||||||||||
15 | the credit exceeds the tax liability for the year, the excess | ||||||||||||||||||||||||
16 | may be refunded to the taxpayer. | ||||||||||||||||||||||||
17 | (c) As used in this Section: | ||||||||||||||||||||||||
18 | "Volunteer emergency worker" means a person who serves as | ||||||||||||||||||||||||
19 | a member of a fire department of a fire protection district, | ||||||||||||||||||||||||
20 | municipality, or other unit of government, other than on a | ||||||||||||||||||||||||
21 | full-time career basis and who meets the requirements for | ||||||||||||||||||||||||
22 | volunteer status provided in Section 553.106 of Title 29 of | ||||||||||||||||||||||||
23 | the Code of Federal Regulations and United States Department |
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1 | of Labor Wage and Hour Opinion Letter FLSA 2006-28 and United | ||||||
2 | States Department of Labor Wage and Hour Opinion Letter FLSA | ||||||
3 | 2005-51. | ||||||
4 | (d) This Section is exempt from the provisions of Section | ||||||
5 | 250.
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6 | Section 99. Effective date. This Act takes effect upon | ||||||
7 | becoming law.
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