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 
8providers.
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

20250. 
 
 
21    Section 99. Effective date. This Act takes effect upon 
22becoming law.