summary
Introduced
02/14/2019
02/14/2019
In Committee
03/29/2019
03/29/2019
Crossed Over
Passed
Dead
12/31/2020
12/31/2020
Introduced Session
Potential new amendment
101st General Assembly
Bill Summary
Amends the Illinois Income Tax Act. Provides that a taxpayer who is a family caregiver is eligible to receive a nonrefundable income tax credit in an amount equal to 100% of the eligible expenditures incurred by the taxpayer during the taxable year related to the care of an eligible family member, but not exceed $1,500 for the same eligible family member. Provides that the term "eligible family member" means a person who: (1) is at least 18 years of age during a taxable year; (2) requires assistance with at least one activity of daily living; (3) is a resident of the State; and (4) is related to the family caregiver. Effective immediately.
AI Summary
This bill amends the Illinois Income Tax Act to provide a nonrefundable income tax credit to family caregivers who incur eligible expenditures related to the care of an eligible family member. The credit is equal to 100% of the eligible expenditures, up to a maximum of $1,500 per eligible family member. An "eligible family member" is defined as a person who is at least 18 years old, requires assistance with at least one activity of daily living, is a resident of Illinois, and is related to the family caregiver. The bill requires the Department of Revenue to adopt rules for the implementation of the credit and to annually report on the total amount of credits claimed and the number of taxpayers who received the credit.
Committee Categories
Budget and Finance
Sponsors (7)
Anna Moeller (D)*,
Monica Bristow (D),
Terra Costa Howard (D),
Marcus Evans (D),
Robyn Gabel (D),
Joyce Mason (D),
Katie Stuart (D),
Last Action
Added Co-Sponsor Rep. Terra Costa Howard (on 05/30/2019)
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location | Created |
|---|---|---|
| State Bill Page | http://www.ilga.gov/legislation/BillStatus.asp?DocNum=2974&GAID=15&DocTypeID=HB&SessionID=108&GA=101 | 02/15/2019 |
| House Amendment 001 | http://www.ilga.gov/legislation/101/HB/10100HB2974ham001.htm | 03/26/2019 |
| BillText | http://www.ilga.gov/legislation/101/HB/10100HB2974.htm | 02/15/2019 |
| Bill | http://www.ilga.gov/legislation/101/HB/PDF/10100HB2974.pdf | 02/15/2019 |
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