State of Illinois
2021 and 2022


Introduced 1/5/2022, by Sen. Christopher Belt


35 ILCS 5/232 new

    Amends the Illinois Income Tax Act. Creates an income tax credit in an amount equal to $500 for individuals who serve as volunteer emergency workers for or on behalf of a volunteer fire protection association. Effective immediately.

LRB102 22765 HLH 31911 b





SB3027LRB102 22765 HLH 31911 b

1    AN ACT concerning revenue.
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
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
9    (a) For taxable years beginning on or after January 1,
102023, each individual who serves as a volunteer emergency
11worker for, or on behalf of, a volunteer fire protection
12association for at least 9 months during the taxable year is
13entitled to a credit against the taxes imposed by subsections
14(a) and (b) of Section 201 in an amount equal to $500.
15    (b) In no event shall a credit under this Section reduce a
16taxpayer's liability to less than zero. If the amount of the
17credit exceeds the tax liability for the year, the excess may
18be carried forward and applied to the tax liability for the 5
19taxable years following the excess credit year. The tax credit
20shall be applied to the earliest year for which there is a tax
21liability. If there are credits for more than one year that are
22available to offset liability, the earlier credit shall be
23applied first.



SB3027- 2 -LRB102 22765 HLH 31911 b

1    (c) As used in this Section:
2    "Volunteer emergency worker" has the meaning given to that
3term in Section 3 of the Volunteer Emergency Worker Job
4Protection Act.
5    "Volunteer fire protection association" has the meaning
6given to that term in Section 2 of the Volunteer Fire
7Protection Association Act.
8    (d) This Section is exempt from the provisions of Section
10    Section 99. Effective date. This Act takes effect upon
11becoming law.