IL HB3301

Creates a $1,000 annual income tax credit for volunteer emergency workers serving in fire departments of fire protection districts, municipalities, or other government units starting in taxable year 2022.

Defines "volunteer emergency worker" as a person serving as a non-full-time member of a fire department who meets federal volunteer status requirements under 29 CFR 553.106 and DOL Wage and Hour Opinion Letters FLSA 2006-28 and 2005-51.

Allows the credit to reduce tax liability to zero, with any excess amount refundable to the taxpayer.

Exempts the credit from Section 250 provisions (which typically require tax credits to be proportionally reduced during budget shortfalls).

Takes effect immediately upon becoming law.