Bill Text: IL SB0344 | 2023-2024 | 103rd General Assembly | Introduced

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Bill Title: Amends the Illinois Income Tax Act. Creates an income tax credit in an amount equal to $500 for individuals who serve as volunteer emergency workers for at least 9 months during the taxable year and do not receive compensation of more than $10,000 during the taxable year for that service. Defines "volunteer emergency worker". Effective immediately.

Sponsorship: Slight Partisan Bill (Democrat 3-1)

Status: (Failed) 2025-01-07 - Session Sine Die [SB0344 Detail]

Download: Illinois-2023-SB0344-Introduced.html

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103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB0344 Introduced 2/2/2023, by Sen. Christopher Belt SYNOPSIS AS INTRODUCED:
35 ILCS 5/234 new
Amends the Illinois Income Tax Act. Creates an income tax credit in an amount equal to $500 for individuals who serve as volunteer emergency workers for at least 9 months during the taxable year and do not receive compensation of more than $10,000 during the taxable year for that service. Defines "volunteer emergency worker". Effective immediately.
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A BILL FOR
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AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Illinois Income Tax Act is amended by
adding Section 234 as follows:
(35 ILCS 5/234 new)
Sec. 234. Volunteer firefighters and volunteer EMS
providers.
(a) For taxable years beginning on or after January 1,
2024, each individual who serves as a volunteer emergency
worker, as defined in this Section, for at least 9 months
during the taxable year and does not receive compensation for
his or her services as a volunteer emergency worker of more
than $10,000 for the taxable year is entitled to a credit
against the taxes imposed by subsections (a) and (b) of
Section 201 in an amount equal to $500.
(b) In no event shall a credit under this Section reduce a
taxpayer's liability to less than zero. If the amount of the
credit exceeds the tax liability for the year, the excess may
be carried forward and applied to the tax liability for the 5
taxable years following the excess credit year. The tax credit
shall be applied to the earliest year for which there is a tax
liability. If there are credits for more than one year that are

SB0344 - 2 - LRB103 26216 HLH 52575 b
available to offset liability, the earlier credit shall be
applied first.
(c) As used in this Section, "volunteer emergency worker"
means a person who serves as a member of a fire department of a
fire protection district, municipality, or other unit of
government on other than a full-time career basis. "Volunteer
emergency worker" includes a person who serves on a volunteer
basis on behalf of a fire department or fire protection
district and is licensed under the Emergency Medical Services
(EMS) Systems Act as an Emergency Medical Responder (EMR)
(First Responder), Emergency Medical Technician (EMT),
Emergency Medical Technician-Intermediate (EMT-I), Advanced
Emergency Medical Responder (A-EMT), or Paramedic (EMT-P), or
a volunteer ambulance driver or attendant, as long as the
person does not work in one of those capacities on a full-time
career basis for another fire department, fire protection
district, or governmental entity.
(d) This Section is exempt from the provisions of Section
250.
Section 99. Effective date. This Act takes effect upon
becoming law.