Rep. Brad Halbrook
Filed: 3/25/2021
 
 

 

 

 
10200HB2802ham001LRB102 10993 HLH 24302 a



1
AMENDMENT TO HOUSE BILL 2802 




2    AMENDMENT NO. ______. Amend House Bill 2802 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. Tax credit for volunteer emergency workers.
8    (a) For taxable years
ending on or after December 31, 
92021, each taxpayer who serves as a volunteer emergency worker 
10for at least 6 months during the taxable year is
entitled to a 
11credit against the tax imposed by subsections (a) and (b) of

12Section 201 in the amount of $1,000.
13    (b) The credit under this Section may not be carried 
14forward or back and may not reduce the taxpayer's liability to 
15less than zero.
16    (c) For the purposes of this Section, "volunteer emergency 
 
 
10200HB2802ham001- 2 -LRB102 10993 HLH 24302 a

1worker" means a firefighter or ambulance services worker who 
2is classified as a volunteer under the federal Fair Labor 
3Standards Act, as interpreted by the United States Department 
4of Labor, Wage and Hour Division, in opinion letter 
5FLSA2006-28 issued on August 7, 2006.
6    (d) Documentation that supports the credit under this 
7Section, including, but not limited to, an official written 
8statement from the fire protection district, municipality, or 
9other unit of government for which the individual provides 
10services, shall be attached to the taxpayer's Illinois income 
11tax return. 
12    (e) The Department may adopt rules to administer this 
13Section, including rules pertaining to qualifications and 
14necessary documentation needed to claim for the credit. 
15    (f) This Section is exempt from the provisions
of Section 
16250.


 
17    Section 99. Effective date. This Act takes effect upon 
18becoming law.".