102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
HB3194

 

Introduced 2/19/2021, by Rep. Lindsey LaPointe

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 5/232 new

    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.


LRB102 10902 HLH 16232 b

FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

HB3194LRB102 10902 HLH 16232 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
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. First responder and health care worker credit.
8    (a) For taxable years beginning on or after January 1,
92021 and beginning prior to January 1, 2022, each individual
10taxpayer who is employed as a first responder or front line
11health care worker in the State during the taxable year is
12entitled to a credit against the taxes imposed by subsections
13(a) and (b) of Section 201 in an amount equal to $1,000. The
14Department may adopt rules to verify the taxpayer's
15employment.
16    (b) The credit under this Section may not reduce the
17taxpayer's liability to less than zero. If the amount of the
18credit or credits exceeds the taxpayer's liability, the excess
19may be refunded to the taxpayer.
20    (c) As used in this Section:
21    "First responder" means an individual employed as
22emergency medical services personnel, as defined in Section
233.5 of the Emergency Medical Services (EMS) Systems Act, a law

 

 

HB3194- 2 -LRB102 10902 HLH 16232 b

1enforcement officer, or a firefighter.
2    "Front line health care worker" means person employed as a
3physician, a physician assistant, an advanced practice
4registered nurse, a registered nurse, a licensed practical
5nurse, a physical, occupational, or respiratory therapist, or
6a medical laboratory technician.
7    (d) This Section is exempt from the provisions of Section
8250.
 
9    Section 99. Effective date. This Act takes effect upon
10becoming law.