Bill Text: IL HB3828 | 2023-2024 | 103rd General Assembly | Introduced

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Bill Title: 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.

Spectrum: Partisan Bill (Republican 4-0)

Status: (Introduced) 2023-03-30 - Added Co-Sponsor Rep. Adam M. Niemerg [HB3828 Detail]

Download: Illinois-2023-HB3828-Introduced.html

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103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB3828 Introduced , by Rep. Brad Halbrook SYNOPSIS AS INTRODUCED:
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
A BILL FOR
HB3828 LRB103 25435 HLH 51783 b
AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Illinois Income Tax Act is amended by
adding Section 234 as follows:
(35 ILCS 5/234 new)
Sec. 234. Tax credit for volunteer firefighters.
(a) In each taxable year ending on or after December 31,
2024, each taxpayer who was a member in good standing of a
volunteer fire department for at least 6 months during the
taxable year is entitled to a credit against the tax imposed by
subsections (a) and (b) of Section 201 in the amount of $1,000.
(b) The credit under this Section may not be carried
forward or back and may not reduce the taxpayer's liability to
less than zero.
(c) For the purposes of this Section, "volunteer
firefighter" means a firefighter who does not receive monetary
compensation for his or her services to a fire department or
fire protection district. Monetary compensation does not
include a monetary incentive awarded to a firefighter by the
board of trustees of a fire protection district under Section
6 of the Fire Protection Act.
(d) This Section is exempt from the provisions of Section

HB3828 - 2 - LRB103 25435 HLH 51783 b
250.