§ 234 — Volunteer emergency workers

Illinois § 234

• Jurisdiction: Illinois
• Topic: GOVERNMENT
• Ch. 35: REVENUE
• Act 35 ILCS 5/: Illinois Income Tax Act.
• Art.: Article 2 - Tax Imposed

Text

(a) For taxable years beginning on or after January 1, 2023 and beginning prior to January 1, 2028, each individual who (i) serves as a volunteer emergency worker for at least 9 months during the taxable year and (ii) does not receive compensation for his or her services as a volunteer emergency worker of more than $5,000 for the taxable year may apply to the Department for a credit against the taxes imposed by subsections (a) and (b) of Section 201. The amount of the credit shall be $500 per eligible individual. If a taxpayer described in this subsection (a) is a volunteer member of a county or municipal emergency services and disaster agency under the Illinois Emergency Management Agency Act, then the taxpayer must serve as a volunteer emergency worker with the county or municipal emergency services and disaster agency for at least 100 hours during the taxable year. The aggregate amount of all tax credits awarded by the Department under this Section in any calendar year may not exceed $5,000,000. Credits shall be awarded on a first-come first-served basis. (b) A credit under this Section may not reduce a taxpayer's liability to less than zero. (c) By January 24 of each year, the Office of the State Fire Marshal shall provide the Department of Revenue an electronic file with the names of volunteer emergency workers, other than volunteer emergency workers who are volunteer members of a county or municipal emergency services and disaster agency under the Illinois Emergency Management Agency Act, who (i) volunteered for at least 9 months during the immediately preceding calendar year, (ii) did not receive compensation for their services as a volunteer emergency worker of more than $5,000 during the immediately preceding calendar year, and (iii) are registered with the Office of the State Fire Marshal as of January 12 of the current year as meeting the requirements of items (i) and (ii) for the immediately preceding calendar year. The chief of the fire department, fire protection district, or fire protection association shall be responsible for notifying the State Fire Marshal of the volunteer emergency workers who met the requirements of items (i) and (ii) during the immediately preceding calendar year by January 12 of the current year. Notification shall be required in the format required by the State Fire Marshal. The chief of the fire department, fire protection district, or fire protection association shall be responsible for the verification and accuracy of their submission to the State Fire Marshal under this subsection. By January 24, 2025, and by January 24 of each year thereafter, the Illinois Emergency Management Agency and Office of Homeland Security shall provide the Department of Revenue an electronic file with the names of volunteer emergency workers who (A) volunteered with a county or municipal emergency services and disaster agency pursuant to the Illinois Emergency Management Agency Act for at least 9 months during the immediately preceding calendar year, (B) did not receive compensation for their services as a volunteer emergency worker of more than $5,000 during the immediately preceding calendar year, (C) volunteered with a county or municipal emergency services and disaster agency pursuant to the Illinois Emergency Management Agency Act for at least 100 hours during the immediately preceding calendar year, and (D) are registered with the Illinois Emergency Management Agency and Office of Homeland Security as of January 12 of the current year as meeting the requirements of items (A), (B), and (C) for the immediately preceding calendar year. The coordinator of the emergency services and disaster agency shall be responsible for notifying the Illinois Emergency Management Agency and Office of Homeland Security of the volunteer emergency workers who met the requirements of items (A), (B), and (C) during the immediately preceding calendar year by January 12 of the current year. Notification shall be in the format required by the Illinois Emergency Management Agency and Office of Homeland Security. The coordinator of the emergency services and disaster agency shall be responsible for the verification and accuracy of their submission to the Illinois Emergency Management Agency and Office of Homeland Security under this subsection. (d) As used in this Section, "volunteer emergency worker" means a person who serves as a member, other than on a full-time career basis, of a fire department, fire protection district, or fire protection association that has a Fire Department Identification Number issued by the Office of the State Fire Marshal and who does not serve as a member on a full-time career basis for another fire department, fire protection district, fire protection association, or governmental entity. For taxable years beginning on or after January 1, 2024, "volunteer emergency worker" also means a person who is a volunteer member of a county or municipal emergency services and disaster agency pursuant to the Illinois Emergency Management Agency Act. (e) The Department shall adopt rules to implement and administer this Section, including rules concerning applications for the tax credit.

Legislative History

(Source: P.A. 103-9, eff. 6-7-23; 103-592, eff. 6-7-24.)