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1 | | described in this subsection (a) is a volunteer member of a |
2 | | county or municipal emergency services and disaster agency |
3 | | under the Illinois Emergency Management Agency Act, then the |
4 | | taxpayer must serve as a volunteer emergency worker with the |
5 | | county or municipal emergency services and disaster agency for |
6 | | at least 100 hours during the taxable year. The aggregate |
7 | | amount of all tax credits awarded by the Department under this |
8 | | Section in any calendar year may not exceed $5,000,000. |
9 | | Credits shall be awarded on a first-come first-served basis. |
10 | | (b) A credit under this Section may not reduce a |
11 | | taxpayer's liability to less than zero. |
12 | | (c) By January 24 of each year, the Office of the State |
13 | | Fire Marshal shall provide the Department of Revenue an |
14 | | electronic file with the names of volunteer emergency workers , |
15 | | other than volunteer emergency workers who are volunteer |
16 | | members of a county or municipal emergency services and |
17 | | disaster agency under the Illinois Emergency Management Agency |
18 | | Act, who (i) volunteered for at least 9 months during the |
19 | | immediately preceding calendar year, (ii) did not receive |
20 | | compensation for their services as a volunteer emergency |
21 | | worker of more than $5,000 during the immediately preceding |
22 | | calendar year, and (iii) are registered with the Office of the |
23 | | State Fire Marshal as of January 12 of the current year as |
24 | | meeting the requirements of items (i) and (ii) for the |
25 | | immediately preceding calendar year. The chief of the fire |
26 | | department, fire protection district, or fire protection |
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1 | | association shall be responsible for notifying the State Fire |
2 | | Marshal of the volunteer emergency workers who met the |
3 | | requirements of items (i) and (ii) during the immediately |
4 | | preceding calendar year by January 12 of the current year. |
5 | | Notification shall be required in the format required by the |
6 | | State Fire Marshal. The chief of the fire department, fire |
7 | | protection district, or fire protection association shall be |
8 | | responsible for the verification and accuracy of their |
9 | | submission to the State Fire Marshal under this subsection. |
10 | | By January 24, 2025, and by January 24 of each year |
11 | | thereafter, the Illinois Emergency Management Agency and |
12 | | Office of Homeland Security shall provide the Department of |
13 | | Revenue an electronic file with the names of volunteer |
14 | | emergency workers who (A) volunteered with a county or |
15 | | municipal emergency services and disaster agency pursuant to |
16 | | the Illinois Emergency Management Agency Act for at least 9 |
17 | | months during the immediately preceding calendar year, (B) did |
18 | | not receive compensation for their services as a volunteer |
19 | | emergency worker of more than $5,000 during the immediately |
20 | | preceding calendar year, (C) volunteered with a county or |
21 | | municipal emergency services and disaster agency pursuant to |
22 | | the Illinois Emergency Management Agency Act for at least 100 |
23 | | hours during the immediately preceding calendar year, and (D) |
24 | | are registered with the Illinois Emergency Management Agency |
25 | | and Office of Homeland Security as of January 12 of the current |
26 | | year as meeting the requirements of items (A), (B), and (C) for |
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1 | | the immediately preceding calendar year. The coordinator of |
2 | | the emergency services and disaster agency shall be |
3 | | responsible for notifying the Illinois Emergency Management |
4 | | Agency and Office of Homeland Security of the volunteer |
5 | | emergency workers who met the requirements of items (A), (B), |
6 | | and (C) during the immediately preceding calendar year by |
7 | | January 12 of the current year. Notification shall be in the |
8 | | format required by the Illinois Emergency Management Agency |
9 | | and Office of Homeland Security. The coordinator of the |
10 | | emergency services and disaster agency shall be responsible |
11 | | for the verification and accuracy of their submission to the |
12 | | Illinois Emergency Management Agency and Office of Homeland |
13 | | Security under this subsection. |
14 | | (d) As used in this Section, "volunteer emergency worker" |
15 | | means a person who serves as a member, other than on a |
16 | | full-time career basis, of a fire department, fire protection |
17 | | district, or fire protection association that has a Fire |
18 | | Department Identification Number issued by the Office of the |
19 | | State Fire Marshal and who does not serve as a member on a |
20 | | full-time career basis for another fire department, fire |
21 | | protection district, fire protection association, or |
22 | | governmental entity. For taxable years beginning on or after |
23 | | January 1, 2024, "volunteer emergency worker" also means a |
24 | | person who is a volunteer member of a county or municipal |
25 | | emergency services and disaster agency pursuant to the |
26 | | Illinois Emergency Management Agency Act. |