Illinois General Assembly - Full Text of SB3027
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Full Text of SB3027  102nd General Assembly


Sen. Christopher Belt

Filed: 2/7/2022





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2    AMENDMENT NO. ______. Amend Senate Bill 3027 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. Volunteer firefighters and volunteer EMS
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.



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1    (b) In no event shall a credit under this Section reduce a
2taxpayer's liability to less than zero. If the amount of the
3credit exceeds the tax liability for the year, the excess may
4be carried forward and applied to the tax liability for the 5
5taxable years following the excess credit year. The tax credit
6shall be applied to the earliest year for which there is a tax
7liability. If there are credits for more than one year that are
8available to offset liability, the earlier credit shall be
9applied first.
10    (c) As used in this Section:
11    "Volunteer emergency worker" means a person who serves as
12a member of a fire department of a fire protection district,
13municipality, or other unit of government on other than a
14full-time career basis. "Volunteer emergency worker" also
15means a person who serves on a volunteer basis on behalf of a
16fire department or fire protection district and is licensed
17under the Emergency Medical Services (EMS) Systems Act as an
18Emergency Medical Responder (EMR) (First Responder), Emergency
19Medical Technician (EMT), Emergency Medical
20Technician-Intermediate (EMT-I), Advanced Emergency Medical
21Responder (A-EMT), or Paramedic (EMT-P), or a volunteer
22ambulance driver or attendant, and the person does not work in
23one of these capacities for another fire department, fire
24protection district, or governmental entity on a full-time
25career basis.
26    (d) This Section is exempt from the provisions of Section



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2    Section 99. Effective date. This Act takes effect upon
3becoming law.".