IL HB2802

Creates a $1,000 annual tax credit for individual taxpayers who were members in good standing of a volunteer fire department for at least 6 months during the taxable year.

Credit applies to taxable years ending on or after December 31, 2021, and is claimed against Illinois state income tax liability.

Defines "volunteer firefighter" as a firefighter who receives no monetary compensation for services, though monetary incentives awarded under Section 6 of the Fire Protection Act are excluded from this definition.

Credit cannot be carried forward or back to other years and cannot reduce tax liability below zero.

Credit is exempt from sunset provisions of the Illinois Income Tax Act and becomes effective immediately upon passage.