Bill Text: IL SB0050 | 2023-2024 | 103rd General Assembly | Introduced
Bill Title: Amends the Illinois Income Tax Act. Provides that each individual who serves as a volunteer firefighter, a volunteer EMS provider, or a volunteer emergency worker during the taxable year is entitled to a credit in an amount equal to $1,000. Effective immediately.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Introduced) 2023-03-10 - Rule 3-9(a) / Re-referred to Assignments [SB0050 Detail]
Download: Illinois-2023-SB0050-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 234 as follows:
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6 | (35 ILCS 5/234 new) | |||||||||||||||||||
7 | Sec. 234. Volunteer firefighters, volunteer EMS providers, | |||||||||||||||||||
8 | and volunteer emergency workers. | |||||||||||||||||||
9 | (a) For taxable years beginning on or after January 1, | |||||||||||||||||||
10 | 2024, each individual who serves, for not fewer than 6 months | |||||||||||||||||||
11 | during the taxable year, as a volunteer firefighter, a | |||||||||||||||||||
12 | volunteer EMS provider, or a volunteer emergency worker is | |||||||||||||||||||
13 | entitled to a credit against the taxes imposed by subsections | |||||||||||||||||||
14 | (a) and (b) of Section 201 in an amount equal to $1,000. | |||||||||||||||||||
15 | Taxpayers shall reapply for the credit on an annual basis. | |||||||||||||||||||
16 | (b) In no event shall a credit under this Section reduce a | |||||||||||||||||||
17 | taxpayer's liability to less than zero. | |||||||||||||||||||
18 | (c) As used in this Section: | |||||||||||||||||||
19 | "Volunteer emergency worker" has the meaning given to that | |||||||||||||||||||
20 | term in the Volunteer Emergency Worker Job Protection Act. | |||||||||||||||||||
21 | "Volunteer EMS provider" has the meaning given to that | |||||||||||||||||||
22 | term in Section 1-220 of the Illinois Vehicle Code. | |||||||||||||||||||
23 | "Volunteer firefighter" means a firefighter who does not |
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1 | receive monetary compensation for his or her service in excess | ||||||
2 | of the amount that qualifies the individual as a volunteer | ||||||
3 | firefighter under the interpretation by the United States | ||||||
4 | Department of Labor of the Fair Labor Standards Act. | ||||||
5 | (d) This Section is exempt from the provisions of Section | ||||||
6 | 250. | ||||||
7 | (e) In order to qualify for the credit provided by this | ||||||
8 | Section, an individual must provide with the individual's tax | ||||||
9 | return a written certification from the chief of the fire | ||||||
10 | department or an authorized official of the EMS provider | ||||||
11 | organization of which the individual is a member that (i) the | ||||||
12 | member has served as a member of the fire department or the EMS | ||||||
13 | provider organization for not fewer than 6 months of the | ||||||
14 | taxable year for which the tax credit is claimed and (ii) the | ||||||
15 | individual has met all participation and training requirements | ||||||
16 | of the fire department or the EMS provider organization for | ||||||
17 | that calendar year.
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18 | Section 99. Effective date. This Act takes effect upon | ||||||
19 | becoming law.
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