Illinois 2025-2026 Regular Session

Illinois Senate Bill SB0214 Compare Versions

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

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1	1	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB0214 Introduced 1/22/2025, by Sen. Andrew S. Chesney SYNOPSIS AS INTRODUCED: 35 ILCS 5/234 Amends the Illinois Income Tax Act. Removes a provision providing that the aggregate amount of credits awarded under a provision granting a credit to volunteer emergency workers may not exceed $5,000,000 in any calendar year. Effective immediately. LRB104 03807 HLH 13831 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB0214 Introduced 1/22/2025, by Sen. Andrew S. Chesney SYNOPSIS AS INTRODUCED: 35 ILCS 5/234 35 ILCS 5/234 Amends the Illinois Income Tax Act. Removes a provision providing that the aggregate amount of credits awarded under a provision granting a credit to volunteer emergency workers may not exceed $5,000,000 in any calendar year. Effective immediately. LRB104 03807 HLH 13831 b LRB104 03807 HLH 13831 b A BILL FOR
2	2	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB0214 Introduced 1/22/2025, by Sen. Andrew S. Chesney SYNOPSIS AS INTRODUCED:
3	3	35 ILCS 5/234 35 ILCS 5/234
4	4	35 ILCS 5/234
5	5	Amends the Illinois Income Tax Act. Removes a provision providing that the aggregate amount of credits awarded under a provision granting a credit to volunteer emergency workers may not exceed $5,000,000 in any calendar year. Effective immediately.
6	6	LRB104 03807 HLH 13831 b LRB104 03807 HLH 13831 b
7	7	LRB104 03807 HLH 13831 b
8	8	A BILL FOR
9	9	SB0214LRB104 03807 HLH 13831 b SB0214 LRB104 03807 HLH 13831 b
10	10	SB0214 LRB104 03807 HLH 13831 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 changing Section 234 as follows:
16	16	6 (35 ILCS 5/234)
17	17	7 Sec. 234. Volunteer emergency workers.
18	18	8 (a) For taxable years beginning on or after January 1,
19	19	9 2023 and beginning prior to January 1, 2028, each individual
20	20	10 who (i) serves as a volunteer emergency worker for at least 9
21	21	11 months during the taxable year and (ii) does not receive
22	22	12 compensation for his or her services as a volunteer emergency
23	23	13 worker of more than $5,000 for the taxable year may apply to
24	24	14 the Department for a credit against the taxes imposed by
25	25	15 subsections (a) and (b) of Section 201. The amount of the
26	26	16 credit shall be $500 per eligible individual. If a taxpayer
27	27	17 described in this subsection (a) is a volunteer member of a
28	28	18 county or municipal emergency services and disaster agency
29	29	19 under the Illinois Emergency Management Agency Act, then the
30	30	20 taxpayer must serve as a volunteer emergency worker with the
31	31	21 county or municipal emergency services and disaster agency for
32	32	22 at least 100 hours during the taxable year. The aggregate
33	33	23 amount of all tax credits awarded by the Department under this
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37	37	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB0214 Introduced 1/22/2025, by Sen. Andrew S. Chesney SYNOPSIS AS INTRODUCED:
38	38	35 ILCS 5/234 35 ILCS 5/234
39	39	35 ILCS 5/234
40	40	Amends the Illinois Income Tax Act. Removes a provision providing that the aggregate amount of credits awarded under a provision granting a credit to volunteer emergency workers may not exceed $5,000,000 in any calendar year. Effective immediately.
41	41	LRB104 03807 HLH 13831 b LRB104 03807 HLH 13831 b
42	42	LRB104 03807 HLH 13831 b
43	43	A BILL FOR
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49	49	35 ILCS 5/234
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68	68	1 Section in any calendar year may not exceed $5,000,000.
69	69	2 Credits shall be awarded on a first-come first-served basis.
70	70	3 (b) A credit under this Section may not reduce a
71	71	4 taxpayer's liability to less than zero.
72	72	5 (c) By January 24 of each year, the Office of the State
73	73	6 Fire Marshal shall provide the Department of Revenue an
74	74	7 electronic file with the names of volunteer emergency workers,
75	75	8 other than volunteer emergency workers who are volunteer
76	76	9 members of a county or municipal emergency services and
77	77	10 disaster agency under the Illinois Emergency Management Agency
78	78	11 Act, who (i) volunteered for at least 9 months during the
79	79	12 immediately preceding calendar year, (ii) did not receive
80	80	13 compensation for their services as a volunteer emergency
81	81	14 worker of more than $5,000 during the immediately preceding
82	82	15 calendar year, and (iii) are registered with the Office of the
83	83	16 State Fire Marshal as of January 12 of the current year as
84	84	17 meeting the requirements of items (i) and (ii) for the
85	85	18 immediately preceding calendar year. The chief of the fire
86	86	19 department, fire protection district, or fire protection
87	87	20 association shall be responsible for notifying the State Fire
88	88	21 Marshal of the volunteer emergency workers who met the
89	89	22 requirements of items (i) and (ii) during the immediately
90	90	23 preceding calendar year by January 12 of the current year.
91	91	24 Notification shall be required in the format required by the
92	92	25 State Fire Marshal. The chief of the fire department, fire
93	93	26 protection district, or fire protection association shall be
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104	104	1 responsible for the verification and accuracy of their
105	105	2 submission to the State Fire Marshal under this subsection.
106	106	3 By January 24, 2025, and by January 24 of each year
107	107	4 thereafter, the Illinois Emergency Management Agency and
108	108	5 Office of Homeland Security shall provide the Department of
109	109	6 Revenue an electronic file with the names of volunteer
110	110	7 emergency workers who (A) volunteered with a county or
111	111	8 municipal emergency services and disaster agency pursuant to
112	112	9 the Illinois Emergency Management Agency Act for at least 9
113	113	10 months during the immediately preceding calendar year, (B) did
114	114	11 not receive compensation for their services as a volunteer
115	115	12 emergency worker of more than $5,000 during the immediately
116	116	13 preceding calendar year, (C) volunteered with a county or
117	117	14 municipal emergency services and disaster agency pursuant to
118	118	15 the Illinois Emergency Management Agency Act for at least 100
119	119	16 hours during the immediately preceding calendar year, and (D)
120	120	17 are registered with the Illinois Emergency Management Agency
121	121	18 and Office of Homeland Security as of January 12 of the current
122	122	19 year as meeting the requirements of items (A), (B), and (C) for
123	123	20 the immediately preceding calendar year. The coordinator of
124	124	21 the emergency services and disaster agency shall be
125	125	22 responsible for notifying the Illinois Emergency Management
126	126	23 Agency and Office of Homeland Security of the volunteer
127	127	24 emergency workers who met the requirements of items (A), (B),
128	128	25 and (C) during the immediately preceding calendar year by
129	129	26 January 12 of the current year. Notification shall be in the
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140	140	1 format required by the Illinois Emergency Management Agency
141	141	2 and Office of Homeland Security. The coordinator of the
142	142	3 emergency services and disaster agency shall be responsible
143	143	4 for the verification and accuracy of their submission to the
144	144	5 Illinois Emergency Management Agency and Office of Homeland
145	145	6 Security under this subsection.
146	146	7 (d) As used in this Section, "volunteer emergency worker"
147	147	8 means a person who serves as a member, other than on a
148	148	9 full-time career basis, of a fire department, fire protection
149	149	10 district, or fire protection association that has a Fire
150	150	11 Department Identification Number issued by the Office of the
151	151	12 State Fire Marshal and who does not serve as a member on a
152	152	13 full-time career basis for another fire department, fire
153	153	14 protection district, fire protection association, or
154	154	15 governmental entity. For taxable years beginning on or after
155	155	16 January 1, 2024, "volunteer emergency worker" also means a
156	156	17 person who is a volunteer member of a county or municipal
157	157	18 emergency services and disaster agency pursuant to the
158	158	19 Illinois Emergency Management Agency Act.
159	159	20 (e) The Department shall adopt rules to implement and
160	160	21 administer this Section, including rules concerning
161	161	22 applications for the tax credit.
162	162	23 (Source: P.A. 103-9, eff. 6-7-23; 103-592, eff. 6-7-24.)
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