IL SB2253

Creates a $500 tax credit for individuals who serve as volunteer emergency workers for at least 9 months during a taxable year beginning on or after January 1, 2023.

Limits the credit to volunteers receiving no more than $10,000 in compensation for their volunteer emergency worker services during the taxable year.

Defines "volunteer emergency worker" as a person serving on a non-full-time basis with a fire department, fire protection district, or fire protection association who holds a Fire Department Identification Number from the Office of the State Fire Marshal.

Requires the Office of the State Fire Marshal to provide the Department of Revenue an electronic file by January 22 of each year listing eligible volunteer emergency workers from the preceding calendar year.

Authorizes the Department of Revenue to adopt emergency rules for implementing this section and makes the Act effective immediately upon becoming law.