SB2704 EngrossedLRB103 35601 HLH 65674 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
5changing Section 234 as follows:
 
6    (35 ILCS 5/234)
7    Sec. 234. Volunteer emergency workers.
8    (a) For taxable years beginning on or after January 1,
92023 and beginning prior to January 1, 2028, each individual
10who (i) serves as a volunteer emergency worker for at least 9
11months during the taxable year and (ii) does not receive
12compensation for his or her services as a volunteer emergency
13worker of more than $5,000 for the taxable year may apply to
14the Department for a credit against the taxes imposed by
15subsections (a) and (b) of Section 201. The amount of the
16credit shall be $500 per eligible individual. If a taxpayer
17described in this subsection (a) is a volunteer member of a
18county or municipal emergency services and disaster agency
19under the Illinois Emergency Management Agency Act, then the
20taxpayer must serve as a volunteer emergency worker with the
21county or municipal emergency services and disaster agency for
22at least 100 hours during the taxable year. The aggregate
23amount of all tax credits awarded by the Department under this

 

 

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1Section in any calendar year may not exceed $5,000,000.
2Credits shall be awarded on a first-come first-served basis.
3    (b) A credit under this Section may not reduce a
4taxpayer's liability to less than zero.
5    (c) By January 24 of each year, the Office of the State
6Fire Marshal shall provide the Department of Revenue an
7electronic file with the names of volunteer emergency workers,
8other than volunteer emergency workers who are volunteer
9members of a county or municipal emergency services and
10disaster agency under the Illinois Emergency Management Agency
11Act, who (i) volunteered for at least 9 months during the
12immediately preceding calendar year, (ii) did not receive
13compensation for their services as a volunteer emergency
14worker of more than $5,000 during the immediately preceding
15calendar year, and (iii) are registered with the Office of the
16State Fire Marshal as of January 12 of the current year as
17meeting the requirements of items (i) and (ii) for the
18immediately preceding calendar year. The chief of the fire
19department, fire protection district, or fire protection
20association shall be responsible for notifying the State Fire
21Marshal of the volunteer emergency workers who met the
22requirements of items (i) and (ii) during the immediately
23preceding calendar year by January 12 of the current year.
24Notification shall be required in the format required by the
25State Fire Marshal. The chief of the fire department, fire
26protection district, or fire protection association shall be

 

 

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1responsible for the verification and accuracy of their
2submission to the State Fire Marshal under this subsection.
3    By January 24, 2025, and by January 24 of each year
4thereafter, the Illinois Emergency Management Agency and
5Office of Homeland Security shall provide the Department of
6Revenue an electronic file with the names of volunteer
7emergency workers who (A) volunteered with a county or
8municipal emergency services and disaster agency pursuant to
9the Illinois Emergency Management Agency Act for at least 9
10months during the immediately preceding calendar year, (B) did
11not receive compensation for their services as a volunteer
12emergency worker of more than $5,000 during the immediately
13preceding calendar year, (C) volunteered with a county or
14municipal emergency services and disaster agency pursuant to
15the Illinois Emergency Management Agency Act for at least 100
16hours during the immediately preceding calendar year, and (D)
17are registered with the Illinois Emergency Management Agency
18and Office of Homeland Security as of January 12 of the current
19year as meeting the requirements of items (A), (B), and (C) for
20the immediately preceding calendar year. The coordinator of
21the emergency services and disaster agency shall be
22responsible for notifying the Illinois Emergency Management
23Agency and Office of Homeland Security of the volunteer
24emergency workers who met the requirements of items (A), (B),
25and (C) during the immediately preceding calendar year by
26January 12 of the current year. Notification shall be in the

 

 

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1format required by the Illinois Emergency Management Agency
2and Office of Homeland Security. The coordinator of the
3emergency services and disaster agency shall be responsible
4for the verification and accuracy of their submission to the
5Illinois Emergency Management Agency and Office of Homeland
6Security under this subsection.
7    (d) As used in this Section, "volunteer emergency worker"
8means a person who serves as a member, other than on a
9full-time career basis, of a fire department, fire protection
10district, or fire protection association that has a Fire
11Department Identification Number issued by the Office of the
12State Fire Marshal and who does not serve as a member on a
13full-time career basis for another fire department, fire
14protection district, fire protection association, or
15governmental entity. For taxable years beginning on or after
16January 1, 2024, "volunteer emergency worker" also means a
17person who is a volunteer member of a county or municipal
18emergency services and disaster agency pursuant to the
19Illinois Emergency Management Agency Act.
20    (e) The Department shall adopt rules to implement and
21administer this Section, including rules concerning
22applications for the tax credit.
23(Source: P.A. 103-9, eff. 6-7-23.)
 
24    Section 99. Effective date. This Act takes effect upon
25becoming law.