SB2253 103RD GENERAL ASSEMBLY

LRB103 28536 HLH 57152 b

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.

A BILL FOR

AN ACT concerning revenue.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

Section 5. The Illinois Administrative Procedure Act is amended by adding Section 5-45.36 as follows:

(5 ILCS 100/5-45.36 new)

Sec. 5-45.36. Emergency rulemaking. To provide for the expeditious and timely implementation of Section 234 of the Illinois Income Tax Act, emergency rules implementing that Section may be adopted in accordance with Section 5-45 by the Department of Revenue. The adoption of emergency rules authorized by Section 5-45 and this Section is deemed to be necessary for the public interest, safety, and welfare.

This Section is repealed one year after the effective date of this amendatory Act of the 103rd General Assembly.

Section 10. The Illinois Income Tax Act is amended by adding Section 234 as follows:

(35 ILCS 5/234 new)

Sec. 234. Volunteer emergency workers.

(a) For taxable years beginning on or after January 1, 2023, each individual who (i) serves as a volunteer emergency worker for at least 9 months during the taxable year and (ii) 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 the taxes imposed by subsections (a) and (b) of Section 201 in an amount equal to $500.

(b) A credit under this Section may not reduce a taxpayer's liability to less than zero.

(c) By January 22 of each year, the Office of the State Fire Marshal shall provide the Department of Revenue an electronic file with the names of volunteer emergency workers who (i) volunteered for at least 9 months during the immediately preceding calendar year, (ii) did not receive compensation for his or her services as a volunteer emergency worker of more than $10,000 during the immediately preceding calendar year, and (iii) are registered with the Office of the State Fire Marshal as of January 7 of the current year as meeting the requirements of items (i) and (ii) for the immediately preceding calendar year. The chief of the fire department, fire protection district, or fire protection association shall be responsible for notifying the State Fire Marshal of the volunteer emergency workers who met the requirements of items (i) and (ii) during the immediately preceding calendar year by January 7 of the current year. Notification shall be required in the format required by the State Fire Marshal. The chief of the fire department, fire protection district, or fire protection association shall be responsible for the verification and accuracy of their submission to the State Fire Marshal under this subsection.

(d) As used in this Section, "volunteer emergency worker" means a person who serves as a member, other than on a full-time career basis, of a fire department, fire protection district, or fire protection association who has a Fire Department Identification Number issued by the Office of the State Fire Marshal and does not serve as a member on a full-time career basis for another fire department, fire protection district, fire protection association, or governmental entity.

(e) This Section is exempt from the provisions of Section 250.

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