INC TX-EMERGENCY WORKER

Illinois General Assembly - Full Text of HB3181

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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
HB3181

Introduced 2/18/2025, by Rep. Charles Meier

SYNOPSIS AS INTRODUCED:

35 ILCS 5/234

Amends the Illinois Income Tax Act. In provisions concerning
volunteer emergency workers, provides that, for taxable years beginning on
or after January 1, 2026, "volunteer emergency worker" also includes a
community policing volunteer, a volunteer auxiliary police officer, or a
volunteer auxiliary deputy. Effective immediately.
LRB104 08123 SPS 18169 b

A BILL FOR

HB3181
LRB104 08123 SPS 18169 b
1

AN ACT concerning revenue.

2

Be it enacted by the People of the State of Illinois,
3
represented in the General Assembly:

4

Section 5.
The Illinois Income Tax Act is amended by
5
changing 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,
9
2023 and beginning prior to January 1, 2028, each individual
10
who (i) serves as a volunteer emergency worker for at least 9
11
months during the taxable year and (ii) does not receive
12
compensation for his or her services as a volunteer emergency
13
worker of more than $5,000 for the taxable year may apply to
14
the Department for a credit against the taxes imposed by
15
subsections (a) and (b) of Section 201. The amount of the
16
credit shall be $500 per eligible individual. If a taxpayer
17
described in this subsection (a) is a volunteer member of a
18
county or municipal emergency services and disaster agency
19
under the Illinois Emergency Management Agency Act, then the
20
taxpayer must serve as a volunteer emergency worker with the
21
county or municipal emergency services and disaster agency for
22
at least 100 hours during the taxable year. The aggregate
23
amount of all tax credits awarded by the Department under this

HB3181
- 2 -
LRB104 08123 SPS 18169 b
1
Section in any calendar year may not exceed $5,000,000.
2
Credits shall be awarded on a first-come first-served basis.
3

(b) A credit under this Section may not reduce a
4
taxpayer's liability to less than zero.
5

(c) By January 24 of each year, the Office of the State
6
Fire Marshal shall provide the Department of Revenue an
7
electronic file with the names of volunteer emergency workers,
8
other than volunteer emergency workers who are volunteer
9
members of a county or municipal emergency services and
10
disaster agency under the Illinois Emergency Management Agency
11
Act, who (i) volunteered for at least 9 months during the
12
immediately preceding calendar year, (ii) did not receive
13
compensation for their services as a volunteer emergency
14
worker of more than $5,000 during the immediately preceding
15
calendar year, and (iii) are registered with the Office of the
16
State Fire Marshal as of January 12 of the current year as
17
meeting the requirements of items (i) and (ii) for the
18
immediately preceding calendar year. The chief of the fire
19
department, fire protection district, or fire protection
20
association shall be responsible for notifying the State Fire
21
Marshal of the volunteer emergency workers who met the
22
requirements of items (i) and (ii) during the immediately
23
preceding calendar year by January 12 of the current year.
24
Notification shall be required in the format required by the
25
State Fire Marshal. The chief of the fire department, fire
26
protection district, or fire protection association shall be

HB3181
- 3 -
LRB104 08123 SPS 18169 b
1
responsible for the verification and accuracy of their
2
submission to the State Fire Marshal under this subsection.
3

By January 24, 2025, and by January 24 of each year
4
thereafter, the Illinois Emergency Management Agency and
5
Office of Homeland Security shall provide the Department of
6
Revenue an electronic file with the names of volunteer
7
emergency workers who (A) volunteered with a county or
8
municipal emergency services and disaster agency pursuant to
9
the Illinois Emergency Management Agency Act for at least 9
10
months during the immediately preceding calendar year, (B) did
11
not receive compensation for their services as a volunteer
12
emergency worker of more than $5,000 during the immediately
13
preceding calendar year, (C) volunteered with a county or
14
municipal emergency services and disaster agency pursuant to
15
the Illinois Emergency Management Agency Act for at least 100
16
hours during the immediately preceding calendar year, and (D)
17
are registered with the Illinois Emergency Management Agency
18
and Office of Homeland Security as of January 12 of the current
19
year as meeting the requirements of items (A), (B), and (C) for
20
the immediately preceding calendar year. The coordinator of
21
the emergency services and disaster agency shall be
22
responsible for notifying the Illinois Emergency Management
23
Agency and Office of Homeland Security of the volunteer
24
emergency workers who met the requirements of items (A), (B),
25
and (C) during the immediately preceding calendar year by
26
January 12 of the current year. Notification shall be in the

HB3181
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LRB104 08123 SPS 18169 b
1
format required by the Illinois Emergency Management Agency
2
and Office of Homeland Security. The coordinator of the
3
emergency services and disaster agency shall be responsible
4
for the verification and accuracy of their submission to the
5
Illinois Emergency Management Agency and Office of Homeland
6
Security under this subsection.
7

(d) As used in this Section, "volunteer emergency worker"
8
means a person who serves as a member, other than on a
9
full-time career basis, of a fire department, fire protection
10
district, or fire protection association that has a Fire
11
Department Identification Number issued by the Office of the
12
State Fire Marshal and who does not serve as a member on a
13
full-time career basis for another fire department, fire
14
protection district, fire protection association, or
15
governmental entity. For taxable years beginning on or after
16
January 1, 2024, "volunteer emergency worker" also means a
17
person who is a volunteer member of a county or municipal
18
emergency services and disaster agency pursuant to the
19
Illinois Emergency Management Agency Act.
For taxable years
20
beginning on or after January 1, 2026, "volunteer emergency
21
worker" also means a community policing volunteer, a volunteer
22
auxiliary police officer, or a volunteer auxiliary deputy.

23

(e) The Department shall adopt rules to implement and
24
administer this Section, including rules concerning
25
applications for the tax credit.
26
(Source: P.A. 103-9, eff. 6-7-23; 103-592, eff. 6-7-24.)

HB3181
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LRB104 08123 SPS 18169 b
1

Section 99.
Effective date.
This Act takes effect upon
2
becoming law.

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