103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
HB5194

 

Introduced 2/9/2024, by Rep. Brad Halbrook

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 5/241 new

    Amends the Illinois Income Tax Act. Creates an income tax credit for each qualified individual who serves as a volunteer first responder for at least 9 months during the taxable year and who incurs expenses for the purchase of eligible equipment that is used by the individual when training as a volunteer first responder or incurs any other training expenses associated with the individual's service as a volunteer first responder. Effective immediately.


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A BILL FOR

 

HB5194LRB103 38379 HLH 68514 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 241 as follows:
 
6    (35 ILCS 5/241 new)
7    Sec. 241. First responder training expense tax credit.
8    (a) For taxable years beginning on or after January 1,
92025, each qualified individual who serves as a volunteer
10first responder for at least 9 months during the taxable year
11and who, during the taxable year, incurs expenses for the
12purchase of eligible equipment that is used by the individual
13when training as a volunteer first responder or incurs any
14other training expenses associated with the individual's
15service as a volunteer first responder may apply to the
16Department for a credit against the taxes imposed by
17subsections (a) and (b) of Section 201 equal to the amount of
18those expenses, but not to exceed $1,000 per taxpayer in any
19taxable year. The aggregate amount of all tax credits awarded
20by the Department under this Section in any calendar year may
21not exceed $5,000,000. Credits shall be awarded on a
22first-come, first-served basis.
23    (b) A credit under this Section may not reduce a

 

 

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1taxpayer's liability to less than zero. If the amount of the
2credit exceeds the tax liability for the year, the excess may
3be carried forward and applied to the tax liability of the 5
4taxable years following the excess credit year. The tax credit
5shall be applied to the earliest year for which there is a tax
6liability. If there are credits for more than one year that are
7available to offset a liability, the earlier credit shall be
8applied first.
9    (c) By January 24 of each year, the Office of the State
10Fire Marshal shall provide the Department of Revenue an
11electronic file with the name of each volunteer first
12responder who qualifies for a tax credit under this Section
13for the immediately preceding calendar year. The chief of the
14fire department, fire protection district, or fire protection
15association shall be responsible for notifying the State Fire
16Marshal of the volunteer emergency workers who met the
17requirements of this Section during the immediately preceding
18calendar year by January 12 of the current year. The chief of
19the fire department, fire protection district, or fire
20protection association shall be responsible for the
21verification and accuracy of their submission to the State
22Fire Marshal under this subsection.
23    (d) As used in this Section:
24    "Eligible equipment" means equipment used to perform the
25job duties of a first responder, including, but not limited
26to, first aid kits, boots, protective gloves, protective

 

 

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1glasses, emergency lighting, helmets, or ear plugs.
2    "Volunteer first responder" means a person who serves as a
3member, other than on a full-time career basis, of a fire
4department, fire protection district, or fire protection
5association that has a Fire Department Identification Number
6issued by the Office of the State Fire Marshal and who does not
7serve as a member, on a full-time career basis, of another fire
8department, fire protection district, fire protection
9association, or governmental entity.
10    (f) The Department shall adopt rules to implement and
11administer this Section, including rules concerning
12applications for the tax credit.
13    (g) This Section is exempt from the provisions of Section
14250.
 
15    Section 99. Effective date. This Act takes effect upon
16becoming law.