Sen. Cristina Castro

Filed: 3/1/2024

 

 


 

 


 
10300SB2704sam001LRB103 35601 HLH 70302 a

1
AMENDMENT TO SENATE BILL 2704

2    AMENDMENT NO. ______. Amend Senate Bill 2704 by replacing
3everything after the enacting clause with the following:
 
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

 

 

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1described in this subsection (a) is a volunteer member of a
2county or municipal emergency services and disaster agency
3under the Illinois Emergency Management Agency Act, then the
4taxpayer must serve as a volunteer emergency worker with the
5county or municipal emergency services and disaster agency for
6at least 100 hours during the taxable year. The aggregate
7amount of all tax credits awarded by the Department under this
8Section in any calendar year may not exceed $5,000,000.
9Credits shall be awarded on a first-come first-served basis.
10    (b) A credit under this Section may not reduce a
11taxpayer's liability to less than zero.
12    (c) By January 24 of each year, the Office of the State
13Fire Marshal shall provide the Department of Revenue an
14electronic file with the names of volunteer emergency workers,
15other than volunteer emergency workers who are volunteer
16members of a county or municipal emergency services and
17disaster agency under the Illinois Emergency Management Agency
18Act, who (i) volunteered for at least 9 months during the
19immediately preceding calendar year, (ii) did not receive
20compensation for their services as a volunteer emergency
21worker of more than $5,000 during the immediately preceding
22calendar year, and (iii) are registered with the Office of the
23State Fire Marshal as of January 12 of the current year as
24meeting the requirements of items (i) and (ii) for the
25immediately preceding calendar year. The chief of the fire
26department, fire protection district, or fire protection

 

 

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

 

 

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1the immediately preceding calendar year. The coordinator of
2the emergency services and disaster agency shall be
3responsible for notifying the Illinois Emergency Management
4Agency and Office of Homeland Security of the volunteer
5emergency workers who met the requirements of items (A), (B),
6and (C) during the immediately preceding calendar year by
7January 12 of the current year. Notification shall be in the
8format required by the Illinois Emergency Management Agency
9and Office of Homeland Security. The coordinator of the
10emergency services and disaster agency shall be responsible
11for the verification and accuracy of their submission to the
12Illinois Emergency Management Agency and Office of Homeland
13Security under this subsection.
14    (d) As used in this Section, "volunteer emergency worker"
15means a person who serves as a member, other than on a
16full-time career basis, of a fire department, fire protection
17district, or fire protection association that has a Fire
18Department Identification Number issued by the Office of the
19State Fire Marshal and who does not serve as a member on a
20full-time career basis for another fire department, fire
21protection district, fire protection association, or
22governmental entity. For taxable years beginning on or after
23January 1, 2024, "volunteer emergency worker" also means a
24person who is a volunteer member of a county or municipal
25emergency services and disaster agency pursuant to the
26Illinois Emergency Management Agency Act.

 

 

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1    (e) The Department shall adopt rules to implement and
2administer this Section, including rules concerning
3applications for the tax credit.
4(Source: P.A. 103-9, eff. 6-7-23.)
 
5    Section 99. Effective date. This Act takes effect upon
6becoming law.".