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Sen. Christopher Belt
Filed: 2/7/2022
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| 1 | | AMENDMENT TO SENATE BILL 3027
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| 2 | | AMENDMENT NO. ______. Amend Senate Bill 3027 by replacing |
| 3 | | everything after the enacting clause with the following:
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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. Volunteer firefighters and volunteer EMS |
| 8 | | providers. |
| 9 | | (a) For taxable years beginning on or after January 1, |
| 10 | | 2023, each individual who (i) serves as a volunteer emergency |
| 11 | | worker, as defined in this Section, for at least 9 months |
| 12 | | during the taxable year and (ii) does not receive compensation |
| 13 | | for his or her services as a volunteer emergency worker of more |
| 14 | | than $10,000 for the taxable year is entitled to a credit |
| 15 | | against the taxes imposed by subsections (a) and (b) of |
| 16 | | Section 201 in an amount equal to $500. |
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| | 10200SB3027sam001 | - 2 - | LRB102 22765 HLH 36009 a |
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| 1 | | (b) In no event shall a credit under this Section reduce a |
| 2 | | taxpayer's liability to less than zero. If the amount of the |
| 3 | | credit exceeds the tax liability for the year, the excess may |
| 4 | | be carried forward and applied to the tax liability for the 5
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| 5 | | taxable years following the excess credit year. The tax credit |
| 6 | | shall be applied to the earliest year for which there is a tax |
| 7 | | liability. If there are credits for more than one year that are |
| 8 | | available to offset liability, the earlier credit shall be |
| 9 | | applied first. |
| 10 | | (c) As used in this Section: |
| 11 | | "Volunteer emergency worker" means a person who serves as |
| 12 | | a member of a fire department of a fire protection district, |
| 13 | | municipality, or other unit of government on other than a |
| 14 | | full-time career basis. "Volunteer emergency worker" also |
| 15 | | means a person who serves on a volunteer basis on behalf of a |
| 16 | | fire department or fire protection district and is licensed |
| 17 | | under the Emergency Medical Services (EMS) Systems Act as an |
| 18 | | Emergency Medical Responder (EMR) (First Responder), Emergency |
| 19 | | Medical Technician (EMT), Emergency Medical |
| 20 | | Technician-Intermediate (EMT-I), Advanced Emergency Medical |
| 21 | | Responder (A-EMT), or Paramedic (EMT-P), or a volunteer |
| 22 | | ambulance driver or attendant, and the person does not work in |
| 23 | | one of these capacities for another fire department, fire |
| 24 | | protection district, or governmental entity on a full-time |
| 25 | | career basis. |
| 26 | | (d) This Section is exempt from the provisions of Section
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