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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:
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| 5 ILCS 100/5-45.36 new | | 35 ILCS 5/234 new | |
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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.
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| | A BILL FOR |
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| | SB2253 | | LRB103 28536 HLH 57152 b |
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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 Administrative Procedure Act is |
| 5 | | amended by adding Section 5-45.36 as follows:
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| 6 | | (5 ILCS 100/5-45.36 new) |
| 7 | | Sec. 5-45.36. Emergency rulemaking. To provide for the |
| 8 | | expeditious and timely implementation of Section 234 of the |
| 9 | | Illinois Income Tax Act, emergency rules implementing that |
| 10 | | Section may be adopted in accordance with Section 5-45 by the |
| 11 | | Department of Revenue. The adoption of emergency rules |
| 12 | | authorized by Section 5-45 and this Section is deemed to be |
| 13 | | necessary for the public interest, safety, and welfare. |
| 14 | | This Section is repealed one year after the effective date |
| 15 | | of this amendatory Act of the 103rd General Assembly.
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| 16 | | Section 10. The Illinois Income Tax Act is amended by |
| 17 | | adding Section 234 as follows:
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| 18 | | (35 ILCS 5/234 new) |
| 19 | | Sec. 234. Volunteer emergency workers. |
| 20 | | (a) For taxable years beginning on or after January 1, |
| 21 | | 2023, each individual who (i) serves as a volunteer emergency |
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| | SB2253 | - 2 - | LRB103 28536 HLH 57152 b |
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| 1 | | worker for at least 9 months during the taxable year and (ii) |
| 2 | | does not receive compensation for his or her services as a |
| 3 | | volunteer emergency worker of more than $10,000 for the |
| 4 | | taxable year is entitled to a credit against the taxes imposed |
| 5 | | by subsections (a) and (b) of Section 201 in an amount equal to |
| 6 | | $500. |
| 7 | | (b) A credit under this Section may not reduce a |
| 8 | | taxpayer's liability to less than zero. |
| 9 | | (c) By January 22 of each year, the Office of the State |
| 10 | | Fire Marshal shall provide the Department of Revenue an |
| 11 | | electronic file with the names of volunteer emergency workers |
| 12 | | who (i) volunteered for at least 9 months during the |
| 13 | | immediately preceding calendar year, (ii) did not receive |
| 14 | | compensation for his or her services as a volunteer emergency |
| 15 | | worker of more than $10,000 during the immediately preceding |
| 16 | | calendar year, and (iii) are registered with the Office of the |
| 17 | | State Fire Marshal as of January 7 of the current year as |
| 18 | | meeting the requirements of items (i) and (ii) for the |
| 19 | | immediately preceding calendar year. The chief of the fire |
| 20 | | department, fire protection district, or fire protection |
| 21 | | association shall be responsible for notifying the State Fire |
| 22 | | Marshal of the volunteer emergency workers who met the |
| 23 | | requirements of items (i) and (ii) during the immediately |
| 24 | | preceding calendar year by January 7 of the current year. |
| 25 | | Notification shall be required in the format required by the |
| 26 | | State Fire Marshal. The chief of the fire department, fire |
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| 1 | | protection district, or fire protection association shall be |
| 2 | | responsible for the verification and accuracy of their |
| 3 | | submission to the State Fire Marshal under this subsection. |
| 4 | | (d) As used in this Section, "volunteer emergency worker" |
| 5 | | means a person who serves as a member, other than on a |
| 6 | | full-time career basis, of a fire department, fire protection |
| 7 | | district, or fire protection association who has a Fire |
| 8 | | Department Identification Number issued by the Office of the |
| 9 | | State Fire Marshal and does not serve as a member on a |
| 10 | | full-time career basis for another fire department, fire |
| 11 | | protection district, fire protection association, or |
| 12 | | governmental entity. |
| 13 | | (e) This Section is exempt from the provisions of Section |
| 14 | | 250.
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| 15 | | Section 99. Effective date. This Act takes effect upon |
| 16 | | becoming law.
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