Bill Text: IL HB4676 | 2023-2024 | 103rd General Assembly | Introduced

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Bill Title: 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, subject to specified limits. Effective immediately.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2024-04-05 - Rule 19(a) / Re-referred to Rules Committee [HB4676 Detail]

Download: Illinois-2023-HB4676-Introduced.html

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103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB4676 Introduced , by Rep. Anna Moeller SYNOPSIS AS INTRODUCED:
35 ILCS 5/241 new
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, subject to specified limits. Effective immediately.
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A BILL FOR
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AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Illinois Income Tax Act is amended by
adding Section 241 as follows:
(35 ILCS 5/241 new)
Sec. 241. Family caregiver tax credit.
(a) As used in this Section:
"Activities of daily living" means everyday functions and
activities that individuals usually perform without help,
including, but not limited to, bathing, continence, dressing,
eating, toileting, and transferring.
"Eligible expenditure" means costs associated with:
(1) improvements or alterations to the family
caregiver's or eligible family member's principal
residence to permit the eligible family member to remain
mobile, safe, and independent;
(2) the purchase or lease of equipment that has been
certified by a licensed health care provider as necessary
to assist an eligible family member in carrying out one or
more activities of daily living; or
(3) other goods, services, or supports that assist the
family caregiver in providing care to an eligible family

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member, including, but not limited to, expenditures
related to hiring a home care aide or personal care
attendant for the eligible family member; providing
respite care, adult day health, transportation, or legal
or financial services for the eligible family member; and
acquiring assistive technology to care for the eligible
family member.
"Eligible family member" means an individual who, during
the taxable year for which the credit is sought:
(1) is at least 50 years of age;
(2) requires assistance with at least one activity of
daily living, as certified by a licensed health care
provider;
(3) is a resident of the State; and
(4) qualifies as a dependent, spouse, parent, or other
relation by blood, marriage, or civil union, including an
in-law, sibling, grandparent, grandchild, step-parent,
step-child, aunt, uncle, niece, or nephew of the family
caregiver, or any individual whose close association with
the family caregiver is the equivalent of a family
relationship.
"Family caregiver" means an unpaid caregiver who, during
the taxable year for which the credit is sought:
(1) is an Illinois resident and taxpayer;
(2) had uncompensated eligible expenditures, as
described in subsection (a), with respect to one or more

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eligible family members during the taxable year; and
(3) had an adjusted gross income of less than $75,000
for an individual and $150,000 for spouses filing a joint
return; in the case of a joint return, the term "family
caregiver" includes the individual and the individual's
spouse.
(b) For taxable years beginning on or after January 1,
2024, a taxpayer who is a family caregiver is eligible to
receive a nonrefundable credit against the taxes imposed by
subsections (a) and (b) of Section 201 in an amount equal to
100% of the eligible expenditures incurred by the taxpayer
during the taxable year, subject to the maximum allowable
credit under this subsection. No taxpayer shall be entitled to
claim a tax credit under this Section for the same eligible
expenditures claimed by another taxpayer.
The total amount of tax credits claimed by family
caregivers for the same eligible family member shall not
exceed $750. If 2 or more family caregivers claim more than
$750 in tax credits for the same eligible family member, then
the total amount of the credit allowed shall be allocated in
amounts proportionate to each eligible taxpayer's share of the
total amount of the eligible expenditures for the eligible
family member. A taxpayer may claim a credit for only one
eligible family member per taxable year.
A taxpayer may not claim a tax credit under this Section
for expenses incurred in carrying out general household

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maintenance activities, such as painting, plumbing, electrical
repairs, or exterior maintenance.
(c) The Department on Aging shall adopt rules for the
implementation of this Section.
(d) A taxpayer claiming a credit under this Act shall,
upon showing proof of eligible expenditures, receive from the
Department on Aging a certificate of verification regarding
eligibility for the credit under this Section. The taxpayer
shall submit to the Department of Revenue a copy of the
certificate of verification received for the taxable year.
(e) By November 1, 2026 and each November 1 thereafter,
the Department of Revenue shall file a report with the
Governor and the General Assembly and publish on its website
the total amount of tax credits claimed under this Section and
the total number of taxpayers who received the credit for the
preceding fiscal year.
(f) This Section is exempt from the provisions of Section
250.