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| | 98TH GENERAL ASSEMBLY
State of Illinois
2013 and 2014
HB5863 Introduced , by Rep. Donald L. Moffitt SYNOPSIS AS INTRODUCED:
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Amends the Illinois Income Tax Act. Creates a credit for taxpayers who are employed by or volunteer for a county emergency medical services agency in a county with a population of fewer than 10,000 as a paramedic, firefighter, emergency medical technician, or ambulance driver. Provides that the credit shall be equal to 5% of the base amount of the standard exemption for individuals. Effective immediately.
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| | | FISCAL NOTE ACT MAY APPLY | |
| | A BILL FOR |
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| | HB5863 | | LRB098 19088 HLH 54238 b |
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| 1 | | AN ACT concerning revenue.
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| 2 | | Be it enacted by the People of the State of Illinois,
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| 3 | | represented in the General Assembly:
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| 4 | | Section 5. The Illinois Income Tax Act is amended by adding |
| 5 | | Section 224 as follows:
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| 6 | | (35 ILCS 5/224 new) |
| 7 | | Sec. 224. Emergency medical services employees and |
| 8 | | volunteers tax credit. Beginning with tax years ending after |
| 9 | | December 31, 2014, each taxpayer who is employed by or |
| 10 | | volunteers for a county emergency medical services agency in a |
| 11 | | county with a population of fewer than 10,000 as a paramedic, |
| 12 | | firefighter, emergency medical technician, or ambulance driver |
| 13 | | shall be allowed a credit against the tax imposed by |
| 14 | | subsections (a) and (b) of Section 201 of this Act. The credit |
| 15 | | shall be equal to 5% of the base amount of the standard |
| 16 | | exemption for individuals, as defined in subsection (b) of |
| 17 | | Section 204. |
| 18 | | In no event shall a credit under this Section reduce the |
| 19 | | taxpayer's liability under this Act to less than zero.
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| 20 | | Section 99. Effective date. This Act takes effect upon |
| 21 | | becoming law.
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