SB 2704

Abstract

Amends the Illinois Income Tax Act. In provisions concerning the volunteer emergency worker credit, provides that "volunteer emergency worker" also includes 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. Makes conforming changes concerning notifications to the Illinois Emergency Management Agency. Effective immediately. Senate Committee Amendment No. 1 Replaces everything after the enacting clause. 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.