102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
HB3301

 

Introduced 2/19/2021, by Rep. Lance Yednock

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 5/232 new

    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.


LRB102 15001 HLH 20356 b

FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

HB3301LRB102 15001 HLH 20356 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 emergency worker credit.
8    (a) For taxable years beginning on or after January 1,
92022, each person who serves as a volunteer emergency worker
10during the taxable year is entitled to a credit against the
11taxes imposed by subsections (a) and (b) of Section 201 in the
12amount of $1,000.
13    (b) In no event shall a credit under this Section reduce
14the taxpayer's liability to less than zero. If the amount of
15the credit exceeds the tax liability for the year, the excess
16may be refunded to the taxpayer.
17    (c) As used in this Section:
18    "Volunteer emergency worker" means a person who serves as
19a member of a fire department of a fire protection district,
20municipality, or other unit of government, other than on a
21full-time career basis and who meets the requirements for
22volunteer status provided in Section 553.106 of Title 29 of
23the Code of Federal Regulations and United States Department

 

 

HB3301- 2 -LRB102 15001 HLH 20356 b

1of Labor Wage and Hour Opinion Letter FLSA 2006-28 and United
2States Department of Labor Wage and Hour Opinion Letter FLSA
32005-51.
4    (d) This Section is exempt from the provisions of Section
5250.
 
6    Section 99. Effective date. This Act takes effect upon
7becoming law.