Rep. Kevin Schmidt

Filed: 3/25/2024

 

 


 

 


 
10300HB4128ham002LRB103 33844 HLH 71294 a

1
AMENDMENT TO HOUSE BILL 4128

2    AMENDMENT NO. ______. Amend House Bill 4128 by replacing
3everything after the enacting clause with the following:
 
4
"ARTICLE 1. VETERANS DAY PAID LEAVE ACT

 
5    Section 1-1. Short title. This Act may be cited as the
6Veterans Day Paid Leave Act.
 
7    Section 1-5. Definitions. As used in this Act:
8    "Employer" means any public or private employer with a
9place of business in this State.
10    "Veteran" means an Illinois resident who: (i) is employed
11at a place of business in this State; (ii) has served as a
12member of the United States Armed Forces on active duty or
13State active duty, as a member of the Illinois National Guard,
14or as a member of the United States Reserve Forces; and (iii)
15was discharged or separated under honorable conditions.

 

 

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1    "Veterans Day" means the eleventh day of November of each
2year.
 
3    Section 1-10. Paid leave for Veterans Day.
4    (a) Notwithstanding any other provision of law, on and
5after January 1, 2025, each employer shall provide each
6employee who is a veteran with one paid day off each year on
7Veterans Day if the employee would otherwise be required to
8work on that day. The employee must provide the employer with
9at least 30 calendar days' notice that the employee intends to
10take time off on Veterans Day. The employee must also provide
11the employer with documentation verifying that the employee is
12a veteran.
13    (b) If the employer is unable to provide time off to each
14veteran, as provided in subsection (a), without experiencing
15significant economic or operational disruption, then the
16employer may deny such a time off request, but only to the
17extent necessary to avoid the significant economic or
18operational disruption. If the employer denies a time off
19request under this subsection, the employer must notify the
20employee at least 14 calendar days prior to Veterans Day that
21his or her request has been denied and must make a good faith
22effort to provide the employee with a substitute day on which
23the employee may receive paid time off. Except as otherwise
24provided in this subsection with respect to veterans who are
25employed in positions that are subject to a collective

 

 

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1bargaining agreement, if the veteran is employed by a public
2employer as a firefighter, police officer, emergency medical
3technician, or paramedic, then, in lieu of providing the
4veteran with a substitute day off, the public employer may
5require the veteran to work on Veterans Day if the employer
6compensates the veteran at the rate of at least 2 times his or
7her hourly wages on that day. Notwithstanding the provisions
8of this subsection (b), if the veteran is employed in a
9position that is subject to a collective bargaining agreement
10and the veteran is required to work on Veterans Day under the
11terms of the collective bargaining agreement, then the
12employer shall provide the veteran with a substitute day on
13which the employee may receive paid time off at the rate of
14compensation that applies to the veteran under the terms of
15the collective bargaining agreement.
 
16
ARTICLE 5. INCOME TAX PROVISIONS

 
17    Section 5-5. The Illinois Income Tax Act is amended by
18adding Section 241 as follows:
 
19    (35 ILCS 5/241 new)
20    Sec. 241. Wages paid to veterans under the Veterans Day
21Paid Leave Act.
22    (a) For each taxable year beginning on or after January 1,
232025, each taxpayer is entitled to a credit against the tax

 

 

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1imposed by subsections (a) and (b) of Section 201 of this Act
2in an amount equal to 100% of the wages paid by the taxpayer
3during the taxable year to veterans as a result of the paid day
4off required under the Veterans Day Paid Leave Act. For
5partners of partnerships and shareholders of Subchapter S
6corporations, there shall be allowed a credit under this
7Section to be determined in accordance with the determination
8of income and distributive share of income under Sections 702
9and 704 and Subchapter S of the Internal Revenue Code.
10    (b) A taxpayer claiming the credit provided by this
11Section shall maintain and record such information as the
12Department may require by rule regarding the credit claimed
13under this Section.
14    (c) In no event shall a credit under this Section reduce
15the taxpayer's liability to less than zero. If the amount of
16the credit exceeds the tax liability for the year, the excess
17may be carried forward and applied to the tax liability of the
185 taxable years following the excess credit year. The tax
19credit shall be applied to the earliest year for which there is
20a tax liability. If there are credits for more than one year
21that are available to offset a liability, the earlier credit
22shall be applied first.
23    (d) This Section is exempt from the provisions of Section
24250.
 
25
ARTICLE 99. EFFECTIVE DATE

 

 

 

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1    Section 99-99. Effective date. This Act takes effect upon
2becoming law.".