Full Text of HB4128 103rd General Assembly
HB4128ham002 103RD GENERAL ASSEMBLY | Rep. Kevin Schmidt Filed: 3/25/2024 | | 10300HB4128ham002 | | LRB103 33844 HLH 71294 a |
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| 1 | | AMENDMENT TO HOUSE BILL 4128
| 2 | | AMENDMENT NO. ______. Amend House Bill 4128 by replacing | 3 | | everything 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 | 6 | | Veterans Day Paid Leave Act. | 7 | | Section 1-5. Definitions. As used in this Act: | 8 | | "Employer" means any public or private employer with a | 9 | | place of business in this State. | 10 | | "Veteran" means an Illinois resident who: (i) is employed | 11 | | at a place of business in this State; (ii) has served as a | 12 | | member of the United States Armed Forces on active duty or | 13 | | State active duty, as a member of the Illinois National Guard, | 14 | | or as a member of the United States Reserve Forces; and (iii) | 15 | | was discharged or separated under honorable conditions. |
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| 1 | | "Veterans Day" means the eleventh day of November of each | 2 | | year. | 3 | | Section 1-10. Paid leave for Veterans Day. | 4 | | (a) Notwithstanding any other provision of law, on and | 5 | | after January 1, 2025, each employer shall provide each | 6 | | employee who is a veteran with one paid day off each year on | 7 | | Veterans Day if the employee would otherwise be required to | 8 | | work on that day. The employee must provide the employer with | 9 | | at least 30 calendar days' notice that the employee intends to | 10 | | take time off on Veterans Day. The employee must also provide | 11 | | the employer with documentation verifying that the employee is | 12 | | a veteran. | 13 | | (b) If the employer is unable to provide time off to each | 14 | | veteran, as provided in subsection (a), without experiencing | 15 | | significant economic or operational disruption, then the | 16 | | employer may deny such a time off request, but only to the | 17 | | extent necessary to avoid the significant economic or | 18 | | operational disruption. If the employer denies a time off | 19 | | request under this subsection, the employer must notify the | 20 | | employee at least 14 calendar days prior to Veterans Day that | 21 | | his or her request has been denied and must make a good faith | 22 | | effort to provide the employee with a substitute day on which | 23 | | the employee may receive paid time off. Except as otherwise | 24 | | provided in this subsection with respect to veterans who are | 25 | | employed in positions that are subject to a collective |
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| 1 | | bargaining agreement, if the veteran is employed by a public | 2 | | employer as a firefighter, police officer, emergency medical | 3 | | technician, or paramedic, then, in lieu of providing the | 4 | | veteran with a substitute day off, the public employer may | 5 | | require the veteran to work on Veterans Day if the employer | 6 | | compensates the veteran at the rate of at least 2 times his or | 7 | | her hourly wages on that day. Notwithstanding the provisions | 8 | | of this subsection (b), if the veteran is employed in a | 9 | | position that is subject to a collective bargaining agreement | 10 | | and the veteran is required to work on Veterans Day under the | 11 | | terms of the collective bargaining agreement, then the | 12 | | employer shall provide the veteran with a substitute day on | 13 | | which the employee may receive paid time off at the rate of | 14 | | compensation that applies to the veteran under the terms of | 15 | | the collective bargaining agreement. | 16 | | ARTICLE 5. INCOME TAX PROVISIONS | 17 | | Section 5-5. The Illinois Income Tax Act is amended by | 18 | | adding Section 241 as follows: | 19 | | (35 ILCS 5/241 new) | 20 | | Sec. 241. Wages paid to veterans under the Veterans Day | 21 | | Paid Leave Act. | 22 | | (a) For each taxable year beginning on or after January 1, | 23 | | 2025, each taxpayer is entitled to a credit against the tax |
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| 1 | | imposed by subsections (a) and (b) of Section 201 of this Act | 2 | | in an amount equal to 100% of the wages paid by the taxpayer | 3 | | during the taxable year to veterans as a result of the paid day | 4 | | off required under the Veterans Day Paid Leave Act. For | 5 | | partners of partnerships and shareholders of Subchapter S | 6 | | corporations, there shall be allowed a credit under this | 7 | | Section to be determined in accordance with the determination | 8 | | of income and distributive share of income under Sections 702 | 9 | | and 704 and Subchapter S of the Internal Revenue Code. | 10 | | (b) A taxpayer claiming the credit provided by this | 11 | | Section shall maintain and record such information as the | 12 | | Department may require by rule regarding the credit claimed | 13 | | under this Section. | 14 | | (c) In no event shall a credit under this Section reduce | 15 | | the taxpayer's liability to less than zero. If the amount of | 16 | | the credit exceeds the tax liability for the year, the excess | 17 | | may be carried forward and applied to the tax liability of the | 18 | | 5 taxable years following the excess credit year. The tax | 19 | | credit shall be applied to the earliest year for which there is | 20 | | a tax liability. If there are credits for more than one year | 21 | | that are available to offset a liability, the earlier credit | 22 | | shall be applied first. | 23 | | (d) This Section is exempt from the provisions of Section | 24 | | 250. | 25 | | ARTICLE 99. EFFECTIVE DATE |
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| 1 | | Section 99-99. Effective date. This Act takes effect upon | 2 | | becoming law.". |
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