Illinois General Assembly - Full Text of SB2594
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Full Text of SB2594  103rd General Assembly




State of Illinois
2023 and 2024


Introduced 10/18/2023, by Sen. Andrew S. Chesney


35 ILCS 5/234

    Amends the Illinois Income Tax Act. Removes a provision providing that the aggregate amount of credits awarded under a provision granting a credit to volunteer emergency workers may not exceed $5,000,000 in any calendar year. Effective immediately.

LRB103 34141 HLH 63959 b





SB2594LRB103 34141 HLH 63959 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
5changing Section 234 as follows:
6    (35 ILCS 5/234)
7    Sec. 234. Volunteer emergency workers.
8    (a) For taxable years beginning on or after January 1,
92023 and beginning prior to January 1, 2028, each individual
10who (i) serves as a volunteer emergency worker for at least 9
11months during the taxable year and (ii) does not receive
12compensation for his or her services as a volunteer emergency
13worker of more than $5,000 for the taxable year may apply to
14the Department for a credit against the taxes imposed by
15subsections (a) and (b) of Section 201. The amount of the
16credit shall be $500 per eligible individual. The aggregate
17amount of all tax credits awarded by the Department under this
18Section in any calendar year may not exceed $5,000,000.
19Credits shall be awarded on a first-come first-served basis.
20    (b) A credit under this Section may not reduce a
21taxpayer's liability to less than zero.
22    (c) By January 24 of each year, the Office of the State
23Fire Marshal shall provide the Department of Revenue an



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1electronic file with the names of volunteer emergency workers
2who (i) volunteered for at least 9 months during the
3immediately preceding calendar year, (ii) did not receive
4compensation for their services as a volunteer emergency
5worker of more than $5,000 during the immediately preceding
6calendar year, and (iii) are registered with the Office of the
7State Fire Marshal as of January 12 of the current year as
8meeting the requirements of items (i) and (ii) for the
9immediately preceding calendar year. The chief of the fire
10department, fire protection district, or fire protection
11association shall be responsible for notifying the State Fire
12Marshal of the volunteer emergency workers who met the
13requirements of items (i) and (ii) during the immediately
14preceding calendar year by January 12 of the current year.
15Notification shall be required in the format required by the
16State Fire Marshal. The chief of the fire department, fire
17protection district, or fire protection association shall be
18responsible for the verification and accuracy of their
19submission to the State Fire Marshal under this subsection.
20    (d) As used in this Section, "volunteer emergency worker"
21means a person who serves as a member, other than on a
22full-time career basis, of a fire department, fire protection
23district, or fire protection association that has a Fire
24Department Identification Number issued by the Office of the
25State Fire Marshal and who does not serve as a member on a
26full-time career basis for another fire department, fire



SB2594- 3 -LRB103 34141 HLH 63959 b

1protection district, fire protection association, or
2governmental entity.
3    (e) The Department shall adopt rules to implement and
4administer this Section, including rules concerning
5applications for the tax credit.
6(Source: P.A. 103-9, eff. 6-7-23.)
7    Section 99. Effective date. This Act takes effect upon
8becoming law.