Illinois 2023-2024 Regular Session

Illinois House Bill HB3828 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB3828 Introduced , by Rep. Brad Halbrook SYNOPSIS AS INTRODUCED: 35 ILCS 5/234 new Amends the Illinois Income Tax Act. Creates a tax credit for individual taxpayers who were members in good standing of a volunteer fire department for at least 6 months during the taxable year. Provides that the amount of the credit is $1,000. Provides that the credit may not be carried forward or back and may not reduce the taxpayer's liability to less than zero. Exempts the credit from the Act's sunset requirements. Effective immediately. LRB103 25435 HLH 51783 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB3828 Introduced , by Rep. Brad Halbrook SYNOPSIS AS INTRODUCED: 35 ILCS 5/234 new 35 ILCS 5/234 new Amends the Illinois Income Tax Act. Creates a tax credit for individual taxpayers who were members in good standing of a volunteer fire department for at least 6 months during the taxable year. Provides that the amount of the credit is $1,000. Provides that the credit may not be carried forward or back and may not reduce the taxpayer's liability to less than zero. Exempts the credit from the Act's sunset requirements. Effective immediately. LRB103 25435 HLH 51783 b LRB103 25435 HLH 51783 b A BILL FOR
2	2	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB3828 Introduced , by Rep. Brad Halbrook SYNOPSIS AS INTRODUCED:
3	3	35 ILCS 5/234 new 35 ILCS 5/234 new
4	4	35 ILCS 5/234 new
5	5	Amends the Illinois Income Tax Act. Creates a tax credit for individual taxpayers who were members in good standing of a volunteer fire department for at least 6 months during the taxable year. Provides that the amount of the credit is $1,000. Provides that the credit may not be carried forward or back and may not reduce the taxpayer's liability to less than zero. Exempts the credit from the Act's sunset requirements. Effective immediately.
6	6	LRB103 25435 HLH 51783 b LRB103 25435 HLH 51783 b
7	7	LRB103 25435 HLH 51783 b
8	8	A BILL FOR
9	9	HB3828LRB103 25435 HLH 51783 b HB3828 LRB103 25435 HLH 51783 b
10	10	HB3828 LRB103 25435 HLH 51783 b
11	11	1 AN ACT concerning revenue.
12	12	2 Be it enacted by the People of the State of Illinois,
13	13	3 represented in the General Assembly:
14	14	4 Section 5. The Illinois Income Tax Act is amended by
15	15	5 adding Section 234 as follows:
16	16	6 (35 ILCS 5/234 new)
17	17	7 Sec. 234. Tax credit for volunteer firefighters.
18	18	8 (a) In each taxable year ending on or after December 31,
19	19	9 2024, each taxpayer who was a member in good standing of a
20	20	10 volunteer fire department for at least 6 months during the
21	21	11 taxable year is entitled to a credit against the tax imposed by
22	22	12 subsections (a) and (b) of Section 201 in the amount of $1,000.
23	23	13 (b) The credit under this Section may not be carried
24	24	14 forward or back and may not reduce the taxpayer's liability to
25	25	15 less than zero.
26	26	16 (c) For the purposes of this Section, "volunteer
27	27	17 firefighter" means a firefighter who does not receive monetary
28	28	18 compensation for his or her services to a fire department or
29	29	19 fire protection district. Monetary compensation does not
30	30	20 include a monetary incentive awarded to a firefighter by the
31	31	21 board of trustees of a fire protection district under Section
32	32	22 6 of the Fire Protection Act.
33	33	23 (d) This Section is exempt from the provisions of Section
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37	37	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB3828 Introduced , by Rep. Brad Halbrook SYNOPSIS AS INTRODUCED:
38	38	35 ILCS 5/234 new 35 ILCS 5/234 new
39	39	35 ILCS 5/234 new
40	40	Amends the Illinois Income Tax Act. Creates a tax credit for individual taxpayers who were members in good standing of a volunteer fire department for at least 6 months during the taxable year. Provides that the amount of the credit is $1,000. Provides that the credit may not be carried forward or back and may not reduce the taxpayer's liability to less than zero. Exempts the credit from the Act's sunset requirements. Effective immediately.
41	41	LRB103 25435 HLH 51783 b LRB103 25435 HLH 51783 b
42	42	LRB103 25435 HLH 51783 b
43	43	A BILL FOR
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