Rep. Brad Halbrook

Filed: 3/25/2021

 

 


 

 


 
10200HB2802ham001LRB102 10993 HLH 24302 a

1
AMENDMENT TO HOUSE BILL 2802

2    AMENDMENT NO. ______. Amend House Bill 2802 by replacing
3everything after the enacting clause with the following:
 
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. Tax credit for volunteer emergency workers.
8    (a) For taxable years ending on or after December 31,
92021, each taxpayer who serves as a volunteer emergency worker
10for at least 6 months during the taxable year is entitled to a
11credit against the tax imposed by subsections (a) and (b) of
12Section 201 in the amount of $1,000.
13    (b) The credit under this Section may not be carried
14forward or back and may not reduce the taxpayer's liability to
15less than zero.
16    (c) For the purposes of this Section, "volunteer emergency

 

 

10200HB2802ham001- 2 -LRB102 10993 HLH 24302 a

1worker" means a firefighter or ambulance services worker who
2is classified as a volunteer under the federal Fair Labor
3Standards Act, as interpreted by the United States Department
4of Labor, Wage and Hour Division, in opinion letter
5FLSA2006-28 issued on August 7, 2006.
6    (d) Documentation that supports the credit under this
7Section, including, but not limited to, an official written
8statement from the fire protection district, municipality, or
9other unit of government for which the individual provides
10services, shall be attached to the taxpayer's Illinois income
11tax return.
12    (e) The Department may adopt rules to administer this
13Section, including rules pertaining to qualifications and
14necessary documentation needed to claim for the credit.
15    (f) This Section is exempt from the provisions of Section
16250.
 
17    Section 99. Effective date. This Act takes effect upon
18becoming law.".