Bill Text: IL HB3368 | 2023-2024 | 103rd General Assembly | Introduced
Bill Title: Amends the Illinois Income Tax Act. Creates an income tax credit for each individual taxpayer who (i) is a healthcare provider who, for the purpose of providing reproductive care or gender-affirming care in this State, permanently relocates during the taxable year to this State from a State with more restrictive abortion laws or more restrictive laws concerning access to gender-affirming care or (ii) is a patient or the parent or guardian of a patient who, for the purpose of receiving reproductive care or gender-affirming care in this State, permanently relocates during the taxable year to this State from a State with more restrictive abortion laws or more restrictive laws concerning the access to gender-affirming care. Provides that the credit is in the amount of $500. Effective immediately.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Introduced) 2023-05-18 - Added Co-Sponsor Rep. Kimberly Du Buclet [HB3368 Detail]
Download: Illinois-2023-HB3368-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 | |||||||||||||||||||||
5 | adding Section 234 as follows:
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6 | (35 ILCS 5/234 new) | |||||||||||||||||||||
7 | Sec. 234. Credit for reproductive or gender affirming | |||||||||||||||||||||
8 | care. | |||||||||||||||||||||
9 | (a) For taxable years ending on or after December 31, 2023 | |||||||||||||||||||||
10 | and ending before December 31, 2033, each individual taxpayer | |||||||||||||||||||||
11 | who (i) is a healthcare provider who, for the purpose of | |||||||||||||||||||||
12 | providing reproductive care or gender-affirming care in this | |||||||||||||||||||||
13 | State, permanently relocates during the taxable year to this | |||||||||||||||||||||
14 | State from a State with more restrictive abortion laws or more | |||||||||||||||||||||
15 | restrictive laws concerning access to gender-affirming care or | |||||||||||||||||||||
16 | (ii) is a patient or the parent or guardian of a patient who, | |||||||||||||||||||||
17 | for the purpose of receiving reproductive care or | |||||||||||||||||||||
18 | gender-affirming care in this State, permanently relocates | |||||||||||||||||||||
19 | during the taxable year to this State from a State with more | |||||||||||||||||||||
20 | restrictive abortion laws or more restrictive laws concerning | |||||||||||||||||||||
21 | the access to gender-affirming care is entitled to a credit | |||||||||||||||||||||
22 | against the taxes imposed by subsections (a) and (b) of | |||||||||||||||||||||
23 | Section 201 in the amount of $500. A taxpayer described in this |
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1 | subsection (a) who permanently relocates to this State on or | ||||||
2 | after June 24, 2022 but before January 1, 2023 may claim the | ||||||
3 | credit on his or her individual income tax return for the | ||||||
4 | taxable year ending on December 31, 2023. | ||||||
5 | (b) In no event shall a credit under this Section reduce | ||||||
6 | the taxpayer's liability to less than zero. If the amount of | ||||||
7 | the credit exceeds the tax liability for the year, the excess | ||||||
8 | may be refunded to the taxpayer. | ||||||
9 | (c) As used in this Section, "healthcare provider" means a | ||||||
10 | physician licensed to practice medicine in all of its | ||||||
11 | branches, an advanced practice registered nurse, a registered | ||||||
12 | professional nurse, a licensed practical nurse, a physician | ||||||
13 | assistant, or a pharmacist.
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14 | Section 10. The Illinois Administrative Procedure Act is | ||||||
15 | amended by adding Section 5-45.35 as follows:
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16 | (5 ILCS 100/5-45.35 new) | ||||||
17 | Sec. 5-45.35. Emergency rulemaking. To provide for the | ||||||
18 | expeditious and timely implementation of this amendatory Act | ||||||
19 | of the 103rd General Assembly, emergency rules implementing | ||||||
20 | this amendatory Act of the 103rd General Assembly may be | ||||||
21 | adopted in accordance with Section 5-45 by the Department of | ||||||
22 | Revenue. The adoption of emergency rules authorized by Section | ||||||
23 | 5-45 and this Section is deemed to be necessary for the public | ||||||
24 | interest, safety, and welfare. |
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1 | This Section is repealed one year after the effective date | ||||||
2 | of this amendatory Act of the 103rd General Assembly.
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3 | Section 99. Effective date. This Act takes effect upon | ||||||
4 | becoming law.
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