Bill Text: IL SB3027 | 2021-2022 | 102nd General Assembly | Engrossed

Bill Title: Reinserts the provisions of the introduced bill with changes. Provides that, to qualify for the credit, the volunteer emergency worker may not receive compensation for his or her services of more than $10,000 for the taxable year. Removes provisions concerning volunteer fire protection associations. Makes changes to the definition of "volunteer emergency worker". Effective immediately.

Spectrum: Bipartisan Bill

Status: (Engrossed) 2022-04-01 - Added Alternate Co-Sponsor Rep. Maurice A. West, II [SB3027 Detail]

Download: Illinois-2021-SB3027-Engrossed.html

SB3027 EngrossedLRB102 22765 HLH 31911 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 Income Tax Act is amended by
5adding Section 232 as follows:
6 (35 ILCS 5/232 new)
7 Sec. 232. Volunteer firefighters and volunteer EMS
9 (a) For taxable years beginning on or after January 1,
102023, each individual who (i) serves as a volunteer emergency
11worker, as defined in this Section, for at least 9 months
12during the taxable year and (ii) does not receive compensation
13for his or her services as a volunteer emergency worker of more
14than $10,000 for the taxable year is entitled to a credit
15against the taxes imposed by subsections (a) and (b) of
16Section 201 in an amount equal to $500.
17 (b) In no event shall a credit under this Section reduce a
18taxpayer's liability to less than zero. If the amount of the
19credit exceeds the tax liability for the year, the excess may
20be carried forward and applied to the tax liability for the 5
21taxable years following the excess credit year. The tax credit
22shall be applied to the earliest year for which there is a tax
23liability. If there are credits for more than one year that are

SB3027 Engrossed- 2 -LRB102 22765 HLH 31911 b
1available to offset liability, the earlier credit shall be
2applied first.
3 (c) As used in this Section:
4 "Volunteer emergency worker" means a person who serves as
5a member of a fire department of a fire protection district,
6municipality, or other unit of government on other than a
7full-time career basis. "Volunteer emergency worker" also
8means a person who serves on a volunteer basis on behalf of a
9fire department or fire protection district and is licensed
10under the Emergency Medical Services (EMS) Systems Act as an
11Emergency Medical Responder (EMR) (First Responder), Emergency
12Medical Technician (EMT), Emergency Medical
13Technician-Intermediate (EMT-I), Advanced Emergency Medical
14Responder (A-EMT), or Paramedic (EMT-P), or a volunteer
15ambulance driver or attendant, and the person does not work in
16one of these capacities for another fire department, fire
17protection district, or governmental entity on a full-time
18career basis.
19 (d) This Section is exempt from the provisions of Section
21 Section 99. Effective date. This Act takes effect upon
22becoming law.