State of Illinois
2023 and 2024


Introduced 1/20/2023, by Sen. Jil Tracy


35 ILCS 5/234 new

    Amends the Illinois Income Tax Act. Provides that each individual who serves as a volunteer firefighter, a volunteer EMS provider, or a volunteer emergency worker during the taxable year is entitled to a credit in an amount equal to $1,000. Effective immediately.

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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 234 as follows:
6    (35 ILCS 5/234 new)
7    Sec. 234. Volunteer firefighters, volunteer EMS providers,
8and volunteer emergency workers.
9    (a) For taxable years beginning on or after January 1,
102024, each individual who serves, for not fewer than 6 months
11during the taxable year, as a volunteer firefighter, a
12volunteer EMS provider, or a volunteer emergency worker is
13entitled to a credit against the taxes imposed by subsections
14(a) and (b) of Section 201 in an amount equal to $1,000.
15Taxpayers shall reapply for the credit on an annual basis.
16    (b) In no event shall a credit under this Section reduce a
17taxpayer's liability to less than zero.
18    (c) As used in this Section:
19    "Volunteer emergency worker" has the meaning given to that
20term in the Volunteer Emergency Worker Job Protection Act.
21    "Volunteer EMS provider" has the meaning given to that
22term in Section 1-220 of the Illinois Vehicle Code.
23    "Volunteer firefighter" means a firefighter who does not



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1receive monetary compensation for his or her service in excess
2of the amount that qualifies the individual as a volunteer
3firefighter under the interpretation by the United States
4Department of Labor of the Fair Labor Standards Act.
5    (d) This Section is exempt from the provisions of Section
7    (e) In order to qualify for the credit provided by this
8Section, an individual must provide with the individual's tax
9return a written certification from the chief of the fire
10department or an authorized official of the EMS provider
11organization of which the individual is a member that (i) the
12member has served as a member of the fire department or the EMS
13provider organization for not fewer than 6 months of the
14taxable year for which the tax credit is claimed and (ii) the
15individual has met all participation and training requirements
16of the fire department or the EMS provider organization for
17that calendar year.
18    Section 99. Effective date. This Act takes effect upon
19becoming law.