Bill Text: IL SB2704 | 2023-2024 | 103rd General Assembly | Engrossed

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Bill Title: Reinserts the provisions of the introduced bill. Provides that, if a taxpayer is a volunteer member of a county or municipal emergency services and disaster agency, then the taxpayer must serve as a volunteer emergency worker for at least 100 hours during the taxable year. Makes corresponding changes in provisions concerning reports by the Illinois Emergency Management Agency and Office of Homeland Security. Effective immediately.

Spectrum: Bipartisan Bill

Status: (Engrossed) 2024-04-15 - Assigned to Revenue & Finance Committee [SB2704 Detail]

Download: Illinois-2023-SB2704-Engrossed.html

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SB2704 Engrossed LRB103 35601 HLH 65674 b
AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Illinois Income Tax Act is amended by
changing Section 234 as follows:
(35 ILCS 5/234)
Sec. 234. Volunteer emergency workers.
(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

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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

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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

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