Illinois General Assembly - Full Text of HB3828
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Full Text of HB3828  103rd General Assembly



State of Illinois
2023 and 2024


Introduced 2/17/2023, by Rep. Brad Halbrook


35 ILCS 5/234 new

    Amends the Illinois Income Tax Act. Creates a tax credit for individual taxpayers who were members in good standing of a volunteer fire department for at least 6 months during the taxable year. Provides that the amount of the credit is $1,000. Provides that the credit may not be carried forward or back and may not reduce the taxpayer's liability to less than zero. Exempts the credit from the Act's sunset requirements. Effective immediately.

LRB103 25435 HLH 51783 b





HB3828LRB103 25435 HLH 51783 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 234 as follows:
6    (35 ILCS 5/234 new)
7    Sec. 234. Tax credit for volunteer firefighters.
8    (a) In each taxable year ending on or after December 31,
92024, each taxpayer who was a member in good standing of a
10volunteer fire department for at least 6 months during the
11taxable year is entitled to a credit against the tax imposed by
12subsections (a) and (b) of Section 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
17firefighter" means a firefighter who does not receive monetary
18compensation for his or her services to a fire department or
19fire protection district. Monetary compensation does not
20include a monetary incentive awarded to a firefighter by the
21board of trustees of a fire protection district under Section
226 of the Fire Protection Act.
23    (d) This Section is exempt from the provisions of Section



HB3828- 2 -LRB103 25435 HLH 51783 b

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