Bill Text: IL HB3271 | 2023-2024 | 103rd General Assembly | Introduced
Bill Title: Amends the Illinois Income Tax Act. Creates an income tax credit in an amount equal to $1,400 for individuals who serve as volunteer emergency workers for at least 9 months during the taxable year. Defines "volunteer emergency worker". Effective immediately.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced) 2023-03-10 - Rule 19(a) / Re-referred to Rules Committee [HB3271 Detail]
Download: Illinois-2023-HB3271-Introduced.html
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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The Illinois Income Tax Act is amended by | |||||||||||||||||||
5 | adding Section 234 as follows:
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6 | (35 ILCS 5/234 new) | |||||||||||||||||||
7 | Sec. 234. Volunteer firefighters and volunteer EMS | |||||||||||||||||||
8 | providers. | |||||||||||||||||||
9 | (a) For taxable years beginning on or after January 1, | |||||||||||||||||||
10 | 2024, each individual who serves as a volunteer emergency | |||||||||||||||||||
11 | worker for at least 9 months during the taxable year is | |||||||||||||||||||
12 | entitled to a credit against the taxes imposed by subsections | |||||||||||||||||||
13 | (a) and (b) of Section 201 in an amount equal to $1,400. | |||||||||||||||||||
14 | (b) In no event shall a credit under this Section reduce a | |||||||||||||||||||
15 | taxpayer's liability to less than zero. If the amount of the | |||||||||||||||||||
16 | credit exceeds the tax liability for the year, the excess may | |||||||||||||||||||
17 | be carried forward and applied to the tax liability for the 5
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18 | taxable years following the excess credit year. The tax credit | |||||||||||||||||||
19 | shall be applied to the earliest year for which there is a tax | |||||||||||||||||||
20 | liability. If there are credits for more than one year that are | |||||||||||||||||||
21 | available to offset liability, the earlier credit shall be | |||||||||||||||||||
22 | applied first. | |||||||||||||||||||
23 | (c) As used in this Section, "volunteer emergency worker" |
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1 | means a person who serves as a member of a fire department of a | ||||||
2 | fire protection district, municipality, or other unit of | ||||||
3 | government on other than a full-time career basis. "Volunteer | ||||||
4 | emergency worker" includes a person who serves on a volunteer | ||||||
5 | basis on behalf of a fire department or fire protection | ||||||
6 | district and is licensed under the Emergency Medical Services | ||||||
7 | (EMS) Systems Act as an Emergency Medical Responder (EMR) | ||||||
8 | (First Responder), Emergency Medical Technician (EMT), | ||||||
9 | Emergency Medical Technician-Intermediate (EMT-I), Advanced | ||||||
10 | Emergency Medical Responder (A-EMT), or Paramedic (EMT-P), or | ||||||
11 | a volunteer ambulance driver or attendant, as long as the | ||||||
12 | person does not work in one of those capacities on a full-time | ||||||
13 | career basis for another fire department, fire protection | ||||||
14 | district, or governmental entity. | ||||||
15 | (d) This Section is exempt from the provisions of Section
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16 | 250.
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17 | Section 99. Effective date. This Act takes effect upon | ||||||
18 | becoming law.
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