Bill Text: IL SB2253 | 2023-2024 | 103rd General Assembly | Introduced

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Bill Title: Amends the Illinois Income Tax Act. Provides that for taxable years beginning on or after January 1, 2023, each individual who serves as a volunteer emergency worker for at least 9 months during the taxable year and does not receive compensation for his or her services as a volunteer emergency worker of more than $10,000 for the taxable year is entitled to a credit against specified taxes in an amount equal to $500. Defines "volunteer emergency worker". Amends the Illinois Administrative Procedure Act. Provides for emergency rulemaking. Effective immediately.

Spectrum: Bipartisan Bill

Status: (Introduced) 2023-05-11 - Added as Co-Sponsor Sen. Ram Villivalam [SB2253 Detail]

Download: Illinois-2023-SB2253-Introduced.html

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103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB2253 Introduced 2/10/2023, by Sen. Christopher Belt SYNOPSIS AS INTRODUCED:
5 ILCS 100/5-45.36 new
35 ILCS 5/234 new
Amends the Illinois Income Tax Act. Provides that for taxable years beginning on or after January 1, 2023, each individual who serves as a volunteer emergency worker for at least 9 months during the taxable year and does not receive compensation for his or her services as a volunteer emergency worker of more than $10,000 for the taxable year is entitled to a credit against specified taxes in an amount equal to $500. Defines "volunteer emergency worker". Amends the Illinois Administrative Procedure Act. Provides for emergency rulemaking. Effective immediately.
LRB103 28536 HLH 57152 b
A BILL FOR
SB2253 LRB103 28536 HLH 57152 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 Administrative Procedure Act is
amended by adding Section 5-45.36 as follows:
(5 ILCS 100/5-45.36 new)
Sec. 5-45.36. Emergency rulemaking. To provide for the
expeditious and timely implementation of Section 234 of the
Illinois Income Tax Act, emergency rules implementing that
Section may be adopted in accordance with Section 5-45 by the
Department of Revenue. The adoption of emergency rules
authorized by Section 5-45 and this Section is deemed to be
necessary for the public interest, safety, and welfare.
This Section is repealed one year after the effective date
of this amendatory Act of the 103rd General Assembly.
Section 10. The Illinois Income Tax Act is amended by
adding Section 234 as follows:
(35 ILCS 5/234 new)
Sec. 234. Volunteer emergency workers.
(a) For taxable years beginning on or after January 1,
2023, each individual who (i) serves as a volunteer emergency

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worker for at least 9 months during the taxable year and (ii)
does not receive compensation for his or her services as a
volunteer emergency worker of more than $10,000 for the
taxable year is entitled to a credit against the taxes imposed
by subsections (a) and (b) of Section 201 in an amount equal to
$500.
(b) A credit under this Section may not reduce a
taxpayer's liability to less than zero.
(c) By January 22 of each year, the Office of the State
Fire Marshal shall provide the Department of Revenue an
electronic file with the names of volunteer emergency workers
who (i) volunteered for at least 9 months during the
immediately preceding calendar year, (ii) did not receive
compensation for his or her services as a volunteer emergency
worker of more than $10,000 during the immediately preceding
calendar year, and (iii) are registered with the Office of the
State Fire Marshal as of January 7 of the current year as
meeting the requirements of items (i) and (ii) for the
immediately preceding calendar year. The chief of the fire
department, fire protection district, or fire protection
association shall be responsible for notifying the State Fire
Marshal of the volunteer emergency workers who met the
requirements of items (i) and (ii) during the immediately
preceding calendar year by January 7 of the current year.
Notification shall be required in the format required by the
State Fire Marshal. The chief of the fire department, fire

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protection district, or fire protection association shall be
responsible for the verification and accuracy of their
submission to the State Fire Marshal under this subsection.
(d) As used in this Section, "volunteer emergency worker"
means a person who serves as a member, other than on a
full-time career basis, of a fire department, fire protection
district, or fire protection association who has a Fire
Department Identification Number issued by the Office of the
State Fire Marshal and does not serve as a member on a
full-time career basis for another fire department, fire
protection district, fire protection association, or
governmental entity.
(e) This Section is exempt from the provisions of Section
250.
Section 99. Effective date. This Act takes effect upon
becoming law.