SB1150sam008 102ND GENERAL ASSEMBLY

Sen. Christopher Belt

Filed: 4/1/2022

10200SB1150sam008 LRB102 04951 HLH 38479 a

AMENDMENT TO SENATE BILL 1150

AMENDMENT NO. ______. Amend Senate Bill 1150, AS AMENDED, by inserting Article 40 in its proper numeric sequence as follows:

"Article 40. VOLUNTEER FIREFIGHTERS

Section 40-5. The Illinois Income Tax Act is amended by adding Section 232 as follows:

(35 ILCS 5/232 new)

Sec. 232. Volunteer firefighters and volunteer EMS providers.

(a) For taxable years beginning on or after January 1, 2023 and beginning prior to January 1, 2028, each individual who (i) serves as a volunteer emergency worker, as defined in this Section, for at least 9 months during the taxable year and (ii) does not receive compensation for his or her services as a volunteer emergency worker of more than $10,000 for the taxable year is entitled to a credit against the taxes imposed by subsections (a) and (b) of Section 201 in an amount equal to $500.

(b) In no event shall a credit under this Section reduce a taxpayer's liability to less than zero.

(c) As used in this Section:

"Volunteer emergency worker" means a person who serves as a member of a fire department of a fire protection district, municipality, or other unit of government on other than a full-time career basis. "Volunteer emergency worker" also means a person who serves on a volunteer basis on behalf of a fire department or fire protection district and is licensed under the Emergency Medical Services (EMS) Systems Act as an Emergency Medical Responder (EMR) (First Responder), Emergency Medical Technician (EMT), Emergency Medical Technician-Intermediate (EMT-I), Advanced Emergency Medical Responder (A-EMT), or Paramedic (EMT-P), or a volunteer ambulance driver or attendant, and the person does not work in one of these capacities for another fire department, fire protection district, or governmental entity on a full-time career basis.".