IL HB3828

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.

Applies to taxable years ending on or after December 31, 2024.

Defines volunteer firefighters as those who receive no monetary compensation for fire department services, excluding incentive awards authorized under Section 6 of the Fire Protection Act.

Credit may not be carried forward or back and cannot reduce a taxpayer's liability below zero.

Exempts the credit from sunset provisions under Section 250 of the Illinois Income Tax Act.