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 - Dead) 2022-04-01 - Added Alternate Co-Sponsor Rep. Maurice A. West, II [SB3027 Detail]
Download: Illinois-2021-SB3027-Engrossed.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 firefighters and volunteer EMS | ||||||
8 | providers. | ||||||
9 | (a) For taxable years beginning on or after January 1, | ||||||
10 | 2023, each individual who (i) serves as a volunteer emergency | ||||||
11 | worker, as defined in this Section, for at least 9 months | ||||||
12 | during the taxable year and (ii) does not receive compensation | ||||||
13 | for his or her services as a volunteer emergency worker of more | ||||||
14 | than $10,000 for the taxable year is entitled to a credit | ||||||
15 | against the taxes imposed by subsections (a) and (b) of | ||||||
16 | Section 201 in an amount equal to $500. | ||||||
17 | (b) In no event shall a credit under this Section reduce a | ||||||
18 | taxpayer's liability to less than zero. If the amount of the | ||||||
19 | credit exceeds the tax liability for the year, the excess may | ||||||
20 | be carried forward and applied to the tax liability for the 5
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21 | taxable years following the excess credit year. The tax credit | ||||||
22 | shall be applied to the earliest year for which there is a tax | ||||||
23 | liability. If there are credits for more than one year that are |
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1 | available to offset liability, the earlier credit shall be | ||||||
2 | applied first. | ||||||
3 | (c) As used in this Section: | ||||||
4 | "Volunteer emergency worker" means a person who serves as | ||||||
5 | a member of a fire department of a fire protection district, | ||||||
6 | municipality, or other unit of government on other than a | ||||||
7 | full-time career basis. "Volunteer emergency worker" also | ||||||
8 | means a person who serves on a volunteer basis on behalf of a | ||||||
9 | fire department or fire protection district and is licensed | ||||||
10 | under the Emergency Medical Services (EMS) Systems Act as an | ||||||
11 | Emergency Medical Responder (EMR) (First Responder), Emergency | ||||||
12 | Medical Technician (EMT), Emergency Medical | ||||||
13 | Technician-Intermediate (EMT-I), Advanced Emergency Medical | ||||||
14 | Responder (A-EMT), or Paramedic (EMT-P), or a volunteer | ||||||
15 | ambulance driver or attendant, and the person does not work in | ||||||
16 | one of these capacities for another fire department, fire | ||||||
17 | protection district, or governmental entity on a full-time | ||||||
18 | career basis. | ||||||
19 | (d) This Section is exempt from the provisions of Section
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20 | 250.
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21 | Section 99. Effective date. This Act takes effect upon | ||||||
22 | becoming law.
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