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| | 102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
HB3301 Introduced 2/19/2021, by Rep. Lance Yednock SYNOPSIS AS INTRODUCED:
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Amends the Illinois Income Tax Act. Provides that a person who serves as a volunteer emergency worker during the taxable year is entitled to an income tax credit in the amount of $1,000. Effective immediately.
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| | | FISCAL NOTE ACT MAY APPLY | |
| | A BILL FOR |
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| | HB3301 | | LRB102 15001 HLH 20356 b |
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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 emergency worker credit. |
| 8 | | (a) For taxable years beginning on or after January 1, |
| 9 | | 2022, each person who serves as a volunteer emergency worker |
| 10 | | during the taxable year is entitled to a credit against the |
| 11 | | taxes imposed by subsections (a) and (b) of Section 201 in the |
| 12 | | amount of $1,000. |
| 13 | | (b) In no event shall a credit under this Section reduce |
| 14 | | the taxpayer's liability to less than zero. If the amount of |
| 15 | | the credit exceeds the tax liability for the year, the excess |
| 16 | | may be refunded to the taxpayer. |
| 17 | | (c) As used in this Section: |
| 18 | | "Volunteer emergency worker" means a person who serves as |
| 19 | | a member of a fire department of a fire protection district, |
| 20 | | municipality, or other unit of government, other than on a |
| 21 | | full-time career basis and who meets the requirements for |
| 22 | | volunteer status provided in Section 553.106 of Title 29 of |
| 23 | | the Code of Federal Regulations and United States Department |