Brandun Schweizer, Illinois State Representative from the 104th District | Illinois General Assembly
Brandun Schweizer, Illinois State Representative from the 104th District | Illinois General Assembly
According to the Illinois General Assembly site, the legislature summarized the bill's official text as follows: "Amends the Illinois Income Tax Act. Provides that, for taxable years beginning on or after January 1, 2026 and beginning before January 1, 2029, the amount of the credit for volunteer emergency workers shall be $1,000 per eligible individual (currently, $500 per eligible individual). Provides that the aggregate amount of volunteer emergency worker credits shall be $6,000,000 per year (currently, $5,000,000 per year). Effective immediately."
The following is our breakdown, based on the actual bill text, and may include interpretation to clarify its provisions.
In essence, the bill amends the Illinois Income Tax Act to increase the tax credit for volunteer emergency workers from $500 to $1,000 per eligible individual for the tax years beginning January 1, 2026, and ending before January 1, 2029. It raises the aggregate annual limit of these credits to $6 million from the current $5 million. Eligible individuals must serve as volunteer emergency workers for at least nine months in the taxable year and not receive more than $5,000 in compensation. The bill stipulates reporting and verification procedures for fire departments and emergency services agencies to ensure accurate tracking of eligible workers. The act takes effect immediately upon becoming law.
Brandun Schweizer has proposed one other bill since the beginning of the 104th session.
Brandun Schweizer is currently serving in the Illinois State House, representing the state's 104th House District. He replaced previous state representative Mike Marron in 2023.
Bills in Illinois follow a multi-step legislative process, beginning with introduction in either the House or Senate, followed by committee review, floor debates, and votes in both chambers before reaching the governor for approval or veto. The General Assembly operates on a biennial schedule, and while typically thousands of bills are introduced each session, only a fraction successfully pass through the process to become law.
You can read more about bills and other measures here.
| Bill Number | Date Introduced | Short Description |
|---|---|---|
| HB1386 | 01/15/2025 | Amends the Illinois Income Tax Act. Provides that, for taxable years beginning on or after January 1, 2026 and beginning before January 1, 2029, the amount of the credit for volunteer emergency workers shall be $1,000 per eligible individual (currently, $500 per eligible individual). Provides that the aggregate amount of volunteer emergency worker credits shall be $6,000,000 per year (currently, $5,000,000 per year). Effective immediately. |
| HB1353 | 01/14/2025 | Amends the Volunteer Emergency Worker Job Protection Act. Provides that employment protections for volunteer emergency workers apply to volunteer emergency workers participating in required training, including a prohibition on termination and penalizing (rather than only termination). Provides that the employer may not require the employee to take vacation time or other compensatory time in order to respond to an emergency or participate in training. Provides that the Act does not apply to any employer that is a municipality with a population of 15,000 or more (currently 7,500 or more). Makes conforming changes. |
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