Sen. Jason A. Barickman
Filed: 3/16/2020
 
 

 

 

 
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1
AMENDMENT TO SENATE BILL 3224 




2    AMENDMENT NO. ______. Amend Senate Bill 3224 by replacing 
3everything after the enacting clause with the following:


 
 
4    "Section 5. The Illinois Income Tax Act is amended  by 
5adding Section 232 as follows:
 
6    (35 ILCS 5/232 new)
7    Sec. 232. Volunteer firefighters and volunteer EMS 
8providers. 
9    (a) For taxable years beginning on or after January 1, 
102021, each individual who serves as a volunteer firefighter, a 
11volunteer EMS provider, or a volunteer emergency worker during 
12the taxable year is entitled to a credit against the taxes 
13imposed by subsections (a) and (b) of Section 201 in an amount 
14equal to $500. Taxpayers shall reapply for the credit on an 
15annual basis. 
16    (b) In no event shall a credit under this Section reduce a 
 
 
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1taxpayer's liability to less than zero. 
2    (c)  As used in this Section:
3    "Volunteer emergency worker" has the meaning given to that 
4term in the Volunteer Emergency Worker Job Protection Act. 
5    "Volunteer EMS provider" has the meaning given to that term 
6in Section 1-220 of the Illinois Vehicle Code. 
7    "Volunteer firefighter" means a firefighter who does not 
8receive monetary compensation for his or her service in excess 
9of the amount that qualifies the individual as a volunteer 
10firefighter under the interpretation by the United States 
11Department of Labor of the Fair Labor Standards Act.
12    (d) This Section is exempt from the provisions of Section 
13250. 
14    (e) In order to qualify for the credit provided by this 
15Section, an individual must provide with the individual's tax 
16return a written certification from the chief of the fire 
17department or an authorized official of the EMS provider 
18organization of which the individual is a member that (i) the 
19member has served as a member of the fire department or the EMS 
20provider organization for not fewer than 6 months of the 
21calendar year for which the tax credit is claimed and (ii) the 
22individual has met all participation and training requirements 
23of the fire department or the EMS provider organization for 
24that calendar year. 
 
 
25    Section 99. Effective date. This Act takes effect upon 
 
 
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1becoming law.".