Illinois General Assembly - Full Text of SB0344
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Full Text of SB0344  103rd General Assembly




State of Illinois
2023 and 2024


Introduced 2/2/2023, by Sen. Christopher Belt


35 ILCS 5/234 new

    Amends the Illinois Income Tax Act. Creates an income tax credit in an amount equal to $500 for individuals who serve as volunteer emergency workers for at least 9 months during the taxable year and do not receive compensation of more than $10,000 during the taxable year for that service. Defines "volunteer emergency worker". Effective immediately.

LRB103 26216 HLH 52575 b





SB0344LRB103 26216 HLH 52575 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 234 as follows:
6    (35 ILCS 5/234 new)
7    Sec. 234. Volunteer firefighters and volunteer EMS
9    (a) For taxable years beginning on or after January 1,
102024, each individual who serves as a volunteer emergency
11worker, as defined in this Section, for at least 9 months
12during the taxable year and does not receive compensation for
13his or her services as a volunteer emergency worker of more
14than $10,000 for the taxable year is entitled to a credit
15against the taxes imposed by subsections (a) and (b) of
16Section 201 in an amount equal to $500.
17    (b) In no event shall a credit under this Section reduce a
18taxpayer's liability to less than zero. If the amount of the
19credit exceeds the tax liability for the year, the excess may
20be carried forward and applied to the tax liability for the 5
21taxable years following the excess credit year. The tax credit
22shall be applied to the earliest year for which there is a tax
23liability. If there are credits for more than one year that are



SB0344- 2 -LRB103 26216 HLH 52575 b

1available to offset liability, the earlier credit shall be
2applied first.
3    (c) As used in this Section, "volunteer emergency worker"
4means a person who serves as a member of a fire department of a
5fire protection district, municipality, or other unit of
6government on other than a full-time career basis. "Volunteer
7emergency worker" includes a person who serves on a volunteer
8basis on behalf of a fire department or fire protection
9district and is licensed under the Emergency Medical Services
10(EMS) Systems Act as an Emergency Medical Responder (EMR)
11(First Responder), Emergency Medical Technician (EMT),
12Emergency Medical Technician-Intermediate (EMT-I), Advanced
13Emergency Medical Responder (A-EMT), or Paramedic (EMT-P), or
14a volunteer ambulance driver or attendant, as long as the
15person does not work in one of those capacities on a full-time
16career basis for another fire department, fire protection
17district, or governmental entity.
18    (d) This Section is exempt from the provisions of Section
20    Section 99. Effective date. This Act takes effect upon
21becoming law.