96TH GENERAL ASSEMBLY
State of Illinois
2009 and 2010
HB5097


 
Introduced 1/29/2010, by Rep. Rich Brauer
 
SYNOPSIS AS INTRODUCED:
 		












35 ILCS 5/219 new











    Amends the Illinois Income Tax Act.  Provides that for taxable years
ending on or after December 31, 2010, each taxpayer who was a volunteer emergency medical worker during the entire taxable year
is entitled to an income tax credit.  Provides that the credit may not exceed
$500 or the amount of the taxpayer's liability under this Act, whichever is
less.  Prohibits the carry forward of an excess tax credit to a succeeding
year's tax liability.  Exempts the provisions from the sunset requirements.
Effective July 1, 2010.
















LRB096 15692 HLH 30928 b

















FISCAL NOTE ACT MAY APPLY
















 


 


A BILL FOR









 











HB5097

LRB096 15692 HLH 30928 b






1
    AN ACT concerning taxes. 

 
2
    Be it enacted by the People of the State of Illinois, 
3
represented in the General Assembly: 


 
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    Section 5. The Illinois Income Tax Act is amended by adding 
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Section 219 as
follows:


 
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    (35 ILCS 5/219 new)
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    Sec. 219. Tax credit for volunteer emergency medical 
8
workers.
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    (a) For taxable years
ending on or after December 31, 2010, 
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each taxpayer who was a volunteer emergency medical worker 
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during the entire taxable year is
entitled to a credit against 
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the tax imposed by subsections (a) and (b) of
Section 201.  The 
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credit allowed under this Section may not exceed $500 or the

14
amount of the taxpayer's liability under this Act, whichever is 
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less.
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    (b) If the
amount of the credit exceeds the taxpayer's 
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liability under this Act for the
year, then the excess may not 
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be carried forward to apply to the taxpayer's
liability for the 
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succeeding year.
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    (c) For the purposes of this Section, "volunteer emergency 
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medical worker"  means a person who does not receive monetary 
22
compensation for his or her services as a volunteer Emergency 
23
Medical Technician (licensed as an EMT-B, EMT-I, or EMT-P under 
 


 






HB5097
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LRB096 15692 HLH 30928 b




1
the Emergency Medical Services (EMS) Systems Act), a volunteer 
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ambulance driver or attendant, or a volunteer "First 
3
Responder", as defined in Section 3.60 of the Emergency Medical 
4
Services (EMT) Systems Act, to a fire department, fire 
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protection district, or other governmental entity and who does 
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not work in one of these capacities for any other fire 
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department, fire protection district, or governmental entity 
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for monetary compensation. 
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    (d) This Section is exempt from the provisions
of Section 
10
250.

 
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    Section 99. Effective date. This Act takes effect July 1, 
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2010.