103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
SB2253

Introduced 2/10/2023, by Sen. Christopher Belt

SYNOPSIS AS INTRODUCED:
5 ILCS 100/5-45.36 new
35 ILCS 5/234 new

Amends the Illinois Income Tax Act. Provides that for taxable years beginning on or after January 1, 2023, each individual who serves as a volunteer emergency worker 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 specified taxes in an amount equal to $500. Defines "volunteer emergency worker". Amends the Illinois Administrative Procedure Act. Provides for emergency rulemaking. Effective immediately.
LRB103 28536 HLH 57152 b

A BILL FOR

SB2253LRB103 28536 HLH 57152 b
1 AN ACT concerning revenue.
2 Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4 Section 5. The Illinois Administrative Procedure Act is
5amended by adding Section 5-45.36 as follows:
6 (5 ILCS 100/5-45.36 new)
7 Sec. 5-45.36. Emergency rulemaking. To provide for the
8expeditious and timely implementation of Section 234 of the
9Illinois Income Tax Act, emergency rules implementing that
10Section may be adopted in accordance with Section 5-45 by the
11Department of Revenue. The adoption of emergency rules
12authorized by Section 5-45 and this Section is deemed to be
13necessary for the public interest, safety, and welfare.
14 This Section is repealed one year after the effective date
15of this amendatory Act of the 103rd General Assembly.
16 Section 10. The Illinois Income Tax Act is amended by
17adding Section 234 as follows:
18 (35 ILCS 5/234 new)
19 Sec. 234. Volunteer emergency workers.
20 (a) For taxable years beginning on or after January 1,
212023, each individual who (i) serves as a volunteer emergency

SB2253- 2 -LRB103 28536 HLH 57152 b
1worker for at least 9 months during the taxable year and (ii)
2does not receive compensation for his or her services as a
3volunteer emergency worker of more than $10,000 for the
4taxable year is entitled to a credit against the taxes imposed
5by subsections (a) and (b) of Section 201 in an amount equal to
6$500.
7 (b) A credit under this Section may not reduce a
8taxpayer's liability to less than zero.
9 (c) By January 22 of each year, the Office of the State
10Fire Marshal shall provide the Department of Revenue an
11electronic file with the names of volunteer emergency workers
12who (i) volunteered for at least 9 months during the
13immediately preceding calendar year, (ii) did not receive
14compensation for his or her services as a volunteer emergency
15worker of more than $10,000 during the immediately preceding
16calendar year, and (iii) are registered with the Office of the
17State Fire Marshal as of January 7 of the current year as
18meeting the requirements of items (i) and (ii) for the
19immediately preceding calendar year. The chief of the fire
20department, fire protection district, or fire protection
21association shall be responsible for notifying the State Fire
22Marshal of the volunteer emergency workers who met the
23requirements of items (i) and (ii) during the immediately
24preceding calendar year by January 7 of the current year.
25Notification shall be required in the format required by the
26State Fire Marshal. The chief of the fire department, fire

SB2253- 3 -LRB103 28536 HLH 57152 b
1protection district, or fire protection association shall be
2responsible for the verification and accuracy of their
3submission to the State Fire Marshal under this subsection.
4 (d) As used in this Section, "volunteer emergency worker"
5means a person who serves as a member, other than on a
6full-time career basis, of a fire department, fire protection
7district, or fire protection association who has a Fire
8Department Identification Number issued by the Office of the
9State Fire Marshal and does not serve as a member on a
10full-time career basis for another fire department, fire
11protection district, fire protection association, or
12governmental entity.
13 (e) This Section is exempt from the provisions of Section
14250.
15 Section 99. Effective date. This Act takes effect upon
16becoming law.