Sen. Jason A. Barickman

Filed: 3/16/2020

 

 


 

 


 
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1
AMENDMENT TO SENATE BILL 3224

2    AMENDMENT NO. ______. Amend Senate Bill 3224 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Illinois Income Tax Act is amended by
5adding Section 232 as follows:
 
6    (35 ILCS 5/232 new)
7    Sec. 232. Volunteer firefighters and volunteer EMS
8providers.
9    (a) For taxable years beginning on or after January 1,
102021, each individual who serves as a volunteer firefighter, a
11volunteer EMS provider, or a volunteer emergency worker during
12the taxable year is entitled to a credit against the taxes
13imposed by subsections (a) and (b) of Section 201 in an amount
14equal to $500. Taxpayers shall reapply for the credit on an
15annual basis.
16    (b) In no event shall a credit under this Section reduce a

 

 

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1taxpayer's liability to less than zero.
2    (c) As used in this Section:
3    "Volunteer emergency worker" has the meaning given to that
4term in the Volunteer Emergency Worker Job Protection Act.
5    "Volunteer EMS provider" has the meaning given to that term
6in Section 1-220 of the Illinois Vehicle Code.
7    "Volunteer firefighter" means a firefighter who does not
8receive monetary compensation for his or her service in excess
9of the amount that qualifies the individual as a volunteer
10firefighter under the interpretation by the United States
11Department of Labor of the Fair Labor Standards Act.
12    (d) This Section is exempt from the provisions of Section
13250.
14    (e) In order to qualify for the credit provided by this
15Section, an individual must provide with the individual's tax
16return a written certification from the chief of the fire
17department or an authorized official of the EMS provider
18organization of which the individual is a member that (i) the
19member has served as a member of the fire department or the EMS
20provider organization for not fewer than 6 months of the
21calendar year for which the tax credit is claimed and (ii) the
22individual has met all participation and training requirements
23of the fire department or the EMS provider organization for
24that calendar year.
 
25    Section 99. Effective date. This Act takes effect upon

 

 

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1becoming law.".