Illinois General Assembly - Full Text of HB3271
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Full Text of HB3271  103rd General Assembly




State of Illinois
2023 and 2024


Introduced 2/17/2023, by Rep. Travis Weaver


35 ILCS 5/234 new

    Amends the Illinois Income Tax Act. Creates an income tax credit in an amount equal to $1,400 for individuals who serve as volunteer emergency workers for at least 9 months during the taxable year. Defines "volunteer emergency worker". Effective immediately.

LRB103 28497 HLH 54878 b





HB3271LRB103 28497 HLH 54878 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 234 as follows:
6    (35 ILCS 5/234 new)
7    Sec. 234. Volunteer firefighters and volunteer EMS
9    (a) For taxable years beginning on or after January 1,
102024, each individual who serves as a volunteer emergency
11worker for at least 9 months during the taxable year is
12entitled to a credit against the taxes imposed by subsections
13(a) and (b) of Section 201 in an amount equal to $1,400.
14    (b) In no event shall a credit under this Section reduce a
15taxpayer's liability to less than zero. If the amount of the
16credit exceeds the tax liability for the year, the excess may
17be carried forward and applied to the tax liability for the 5
18taxable years following the excess credit year. The tax credit
19shall be applied to the earliest year for which there is a tax
20liability. If there are credits for more than one year that are
21available to offset liability, the earlier credit shall be
22applied first.
23    (c) As used in this Section, "volunteer emergency worker"



HB3271- 2 -LRB103 28497 HLH 54878 b

1means a person who serves as a member of a fire department of a
2fire protection district, municipality, or other unit of
3government on other than a full-time career basis. "Volunteer
4emergency worker" includes a person who serves on a volunteer
5basis on behalf of a fire department or fire protection
6district and is licensed under the Emergency Medical Services
7(EMS) Systems Act as an Emergency Medical Responder (EMR)
8(First Responder), Emergency Medical Technician (EMT),
9Emergency Medical Technician-Intermediate (EMT-I), Advanced
10Emergency Medical Responder (A-EMT), or Paramedic (EMT-P), or
11a volunteer ambulance driver or attendant, as long as the
12person does not work in one of those capacities on a full-time
13career basis for another fire department, fire protection
14district, or governmental entity.
15    (d) This Section is exempt from the provisions of Section
17    Section 99. Effective date. This Act takes effect upon
18becoming law.