Bill Text: IL HB2263 | 2009-2010 | 96th General Assembly | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Amends the Illinois Income Tax Act. Authorizes a credit to eligible elderly caregivers of 20% of the total amount expended for qualified caregiving expenses. Defines terms. Effective immediately.
Spectrum: Slight Partisan Bill (Democrat 2-1)
Status: (Engrossed - Dead) 2010-11-30 - Senate Floor Amendment No. 4 Recommend Do Adopt Executive; 010-000-000 [HB2263 Detail]
Download: Illinois-2009-HB2263-Introduced.html
Bill Title: Amends the Illinois Income Tax Act. Authorizes a credit to eligible elderly caregivers of 20% of the total amount expended for qualified caregiving expenses. Defines terms. Effective immediately.
Spectrum: Slight Partisan Bill (Democrat 2-1)
Status: (Engrossed - Dead) 2010-11-30 - Senate Floor Amendment No. 4 Recommend Do Adopt Executive; 010-000-000 [HB2263 Detail]
Download: Illinois-2009-HB2263-Introduced.html
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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The Illinois Income Tax Act is amended by adding | ||||||||||||||||||||||||
5 | Section 218 as follows:
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6 | (35 ILCS 5/218 new)
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7 | Sec. 218. Elderly caregiver tax credit. | ||||||||||||||||||||||||
8 | (a) For each tax year beginning on or after January 1, | ||||||||||||||||||||||||
9 | 2010, an individual taxpayer who is an eligible elderly | ||||||||||||||||||||||||
10 | caregiver is entitled to a credit against tax imposed by | ||||||||||||||||||||||||
11 | subsections (a) and (b) of Section 201 in an amount equal to | ||||||||||||||||||||||||
12 | 20% of the total amount expended for qualified caregiving | ||||||||||||||||||||||||
13 | expenses in the tax year for which the credit is claimed. | ||||||||||||||||||||||||
14 | (b) The tax credit may not exceed the taxpayer's liability. | ||||||||||||||||||||||||
15 | If the amount of the tax credit exceeds the tax liability for | ||||||||||||||||||||||||
16 | the year, the excess may be carried forward and applied to the | ||||||||||||||||||||||||
17 | tax liability of the taxable year following the excess credit | ||||||||||||||||||||||||
18 | year. | ||||||||||||||||||||||||
19 | (c) The eligible elderly caregiver claiming a credit under | ||||||||||||||||||||||||
20 | this Section shall retain any required physician certification | ||||||||||||||||||||||||
21 | of disability and other information that the Department may | ||||||||||||||||||||||||
22 | require and shall make that certification and other required | ||||||||||||||||||||||||
23 | information available to the Department upon request. |
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1 | (d) As used in this Section: | ||||||
2 | (1) "Eligible elderly caregiver" means an individual | ||||||
3 | who: | ||||||
4 | (A) cares for an elderly person, age 60 or older, | ||||||
5 | who: is related by blood, marriage, or adoption; is | ||||||
6 | unable to attend to his or her daily needs without the | ||||||
7 | assistance or regular supervision of a caregiver due to | ||||||
8 | mental or physical impairment, as certified by a | ||||||
9 | physician licensed to practice medicine in all of its | ||||||
10 | branches under the Medical Practice Act of 1987; under | ||||||
11 | no circumstances, is able or allowed to operate a motor | ||||||
12 | vehicle; and does not receive funding or services | ||||||
13 | through Medicaid or social services block grant | ||||||
14 | funding; | ||||||
15 | (B) lives in the same residence as the elderly | ||||||
16 | person meeting the requirements described in item (A) | ||||||
17 | for an aggregate of more than 6 months during the tax | ||||||
18 | year; and | ||||||
19 | (C) does not receive monetary compensation for | ||||||
20 | providing care for the elderly person meeting the | ||||||
21 | requirements of item (A). | ||||||
22 | (2) "Qualified caregiving expenses" means payments by | ||||||
23 | the eligible elderly caregiver for home health services, | ||||||
24 | personal care services, personal care attendant services, | ||||||
25 | and health care equipment and supplies that have been | ||||||
26 | determined to be medically necessary by a physician and |
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1 | that are: | ||||||
2 | (A) provided to the elderly person; and | ||||||
3 | (B) purchased or obtained from an organization or | ||||||
4 | individual not related to the eligible elderly | ||||||
5 | caregiver or the elderly person.
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6 | Section 99. Effective date. This Act takes effect upon | ||||||
7 | becoming law.
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