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| | 102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
HB3194 Introduced 2/19/2021, by Rep. Lindsey LaPointe SYNOPSIS AS INTRODUCED:
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Amends the Illinois Income Tax Act. Creates a refundable income tax credit in the amount of $1,000 for individual taxpayers who are employed as first responders or front line health care workers in the State during the taxable year. Effective immediately.
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| | | FISCAL NOTE ACT MAY APPLY | |
| | A BILL FOR |
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| | HB3194 | | LRB102 10902 HLH 16232 b |
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| 1 | | AN ACT concerning revenue.
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| 2 | | Be it enacted by the People of the State of Illinois,
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| 3 | | represented in the General Assembly:
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| 4 | | Section 5. The Illinois Income Tax Act is amended by |
| 5 | | adding Section 232 as follows:
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| 6 | | (35 ILCS 5/232 new) |
| 7 | | Sec. 232. First responder and health care worker credit. |
| 8 | | (a) For taxable years beginning on or after January 1, |
| 9 | | 2021 and beginning prior to January 1, 2022, each individual |
| 10 | | taxpayer who is employed as a first responder or front line |
| 11 | | health care worker in the State during the taxable year is |
| 12 | | entitled to a credit against the taxes imposed by subsections |
| 13 | | (a) and (b) of Section 201 in an amount equal to $1,000. The |
| 14 | | Department may adopt rules to verify the taxpayer's |
| 15 | | employment. |
| 16 | | (b) The credit under this Section may not reduce the |
| 17 | | taxpayer's
liability to less than zero. If the amount of the |
| 18 | | credit or credits exceeds the taxpayer's liability, the excess |
| 19 | | may be refunded to the taxpayer. |
| 20 | | (c) As used in this Section: |
| 21 | | "First responder" means an individual employed as |
| 22 | | emergency medical services personnel, as defined in Section |
| 23 | | 3.5 of the Emergency Medical Services (EMS) Systems Act, a law |