By January 24, 2025, and by January 24 of each year thereafter, the Illinois Emergency Management Agency and Office of Homeland Security shall provide the Department of Revenue an electronic file with the names of volunteer emergency workers who (A) volunteered with a county or municipal emergency services and disaster agency pursuant to the Illinois Emergency Management Agency Act for at least 9 months during the immediately preceding calendar year, (B) did not receive compensation for their services as a volunteer emergency worker of more than $5,000 during the immediately preceding calendar year, (C) volunteered with a county or municipal emergency services and disaster agency pursuant to the Illinois Emergency Management Agency Act for at least 100 hours during the immediately preceding calendar year, and (D) are registered with the Illinois Emergency Management Agency and Office of Homeland Security as of January 12 of the current year as meeting the requirements of items (A), (B), and (C) for the immediately preceding calendar year. The coordinator of the emergency services and disaster agency shall be responsible for notifying the Illinois Emergency Management Agency and Office of Homeland Security of the volunteer emergency workers who met the requirements of items (A), (B), and (C) during the immediately preceding calendar year by January 12 of the current year. Notification shall be in the format required by the Illinois Emergency Management Agency and Office of Homeland Security. The coordinator of the emergency services and disaster agency shall be responsible for the verification and accuracy of their submission to the Illinois Emergency Management Agency and Office of Homeland Security under this subsection.
35 ILCS 5/234