Illinois SB 214: INC TX-EMERGENCY WORKER

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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

SB0214LRB104 03807 HLH 13831 b

1 AN ACT concerning revenue.

2 Be it enacted by the People of the State of Illinois, 

3represented in the General Assembly:

4 Section 5. The Illinois Income Tax Act is amended by 

5changing Section 234 as follows:

6 (35 ILCS 5/234)

7 Sec. 234. Volunteer emergency workers.

8 (a) For taxable years beginning on or after January 1, 

92023 and beginning prior to January 1, 2028, each individual 

10who (i) serves as a volunteer emergency worker for at least 9 

11months during the taxable year and (ii) does not receive 

12compensation for his or her services as a volunteer emergency 

13worker of more than $5,000 for the taxable year may apply to 

14the Department for a credit against the taxes imposed by 

15subsections (a) and (b) of Section 201. The amount of the 

16credit shall be $500 per eligible individual. If a taxpayer 

17described in this subsection (a) is a volunteer member of a 

18county or municipal emergency services and disaster agency 

19under the Illinois Emergency Management Agency Act, then the 

20taxpayer must serve as a volunteer emergency worker with the 

21county or municipal emergency services and disaster agency for 

22at least 100 hours during the taxable year. The aggregate 

23amount of all tax credits awarded by the Departmen