Bill Text: IL HB0850 | 2009-2010 | 96th General Assembly | Introduced
Bill Title: Amends the Illinois Income Tax Act. Provides that for taxable years ending on or after December 31, 2009, each taxpayer who was a volunteer emergency medical worker during the entire taxable year is entitled to an income tax credit. Provides that the credit may not exceed $500 or the amount of the taxpayer's liability under this Act, whichever is less. Prohibits the carry forward of an excess tax credit to a succeeding year's tax liability. Exempts the provisions from the sunset requirements. Effective July 1, 2009.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2009-03-13 - Rule 19(a) / Re-referred to Rules Committee [HB0850 Detail]
Download: Illinois-2009-HB0850-Introduced.html
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1 | AN ACT concerning taxes.
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2 | Be it enacted by the People of the State of Illinois, | ||||||||||||||||||||||||
3 | represented in the General Assembly:
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4 | Section 5. The Illinois Income Tax Act is amended by adding | ||||||||||||||||||||||||
5 | Section 218 as
follows:
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6 | (35 ILCS 5/218 new)
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7 | Sec. 218. Tax credit for volunteer emergency medical | ||||||||||||||||||||||||
8 | workers. | ||||||||||||||||||||||||
9 | (a) For taxable years
ending on or after December 31, 2009, | ||||||||||||||||||||||||
10 | each taxpayer who was a volunteer emergency medical worker | ||||||||||||||||||||||||
11 | during the entire taxable year is
entitled to a credit against | ||||||||||||||||||||||||
12 | the tax imposed by subsections (a) and (b) of
Section 201. The | ||||||||||||||||||||||||
13 | credit allowed under this Section may not exceed $500 or the
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14 | amount of the taxpayer's liability under this Act, whichever is | ||||||||||||||||||||||||
15 | less. | ||||||||||||||||||||||||
16 | (b) If the
amount of the credit exceeds the taxpayer's | ||||||||||||||||||||||||
17 | liability under this Act for the
year, then the excess may not | ||||||||||||||||||||||||
18 | be carried forward to apply to the taxpayer's
liability for the | ||||||||||||||||||||||||
19 | succeeding year. | ||||||||||||||||||||||||
20 | (c) For the purposes of this Section, "volunteer emergency | ||||||||||||||||||||||||
21 | medical worker" means a person who does not receive monetary | ||||||||||||||||||||||||
22 | compensation for his or her services as a volunteer Emergency | ||||||||||||||||||||||||
23 | Medical Technician (licensed as an EMT-B, EMT-I, or EMT-P under |
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1 | the Emergency Medical Services (EMS) Systems Act), a volunteer | ||||||
2 | ambulance driver or attendant, or a volunteer "First | ||||||
3 | Responder", as defined in Section 3.60 of the Emergency Medical | ||||||
4 | Services (EMT) Systems Act, to a fire department, fire | ||||||
5 | protection district, or other governmental entity and who does | ||||||
6 | not work in one of these capacities for any other fire | ||||||
7 | department, fire protection district, or governmental entity | ||||||
8 | for monetary compensation. | ||||||
9 | (d) This Section is exempt from the provisions
of Section | ||||||
10 | 250.
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11 | Section 99. Effective date. This Act takes effect July 1, | ||||||
12 |