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Emergency Rules

Income Tax / Expands the volunteer emergency worker credit eligibility to include volunteer disaster relief workers

This rulemaking incorporates the changes made by P.A. 103-0592 to expand eligibility to include volunteer disaster relief workers. Rules governing the process for applying for and claiming the volunteer emergency worker credit need to be in place when the 2024 income tax filing season begins in January 2025.

  • Effective date of emergency rule: November 26, 2024
  • The following sections were amended: 100.2179