Bill Text: IL HB4843 | 2009-2010 | 96th General Assembly | Introduced

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Bill Title: Amends the Illinois Income Tax Act. Provides that taxpayers who are blind are exempt from the penalty for failure to pay estimated taxes. Defines "blind". Effective immediately.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2010-03-15 - Rule 19(a) / Re-referred to Rules Committee [HB4843 Detail]

Download: Illinois-2009-HB4843-Introduced.html

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96TH GENERAL ASSEMBLY State of Illinois 2009 and 2010 HB4843 Introduced 1/15/2010, by Rep. Jack McGuire SYNOPSIS AS INTRODUCED:
35 ILCS 5/806
Amends the Illinois Income Tax Act. Provides that taxpayers who are blind are exempt from the penalty for failure to pay estimated taxes. Defines "blind". Effective immediately.
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FISCAL NOTE ACT MAY APPLY
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
changing Section 806 as follows:
(35 ILCS 5/806)
(Text of Section before amendment by P.A. 96-339)
Sec. 806. Exemption from penalty. An individual taxpayer
shall not be subject to a penalty for failing to pay estimated
tax as required by Section 803 if the taxpayer is (i) 65 years
of age or older and is a permanent resident of a nursing home
or (ii) blind. For purposes of this Section, "nursing home"
means a skilled nursing or intermediate long term care facility
that is subject to licensure by the Illinois Department of
Public Health under the Nursing Home Care Act. For purposes of
this Section, "blind" means a person whose central visual
acuity does not exceed 20/200 in the better eye with correcting
lenses or whose visual acuity, if better than 20/200, is
accompanied by a limit to the field of vision in the better eye
to such a degree that its widest diameter subtends an angle of
no greater than 20 degrees. In determining whether an
individual is blind, there shall be an examination by a
physician skilled in diseases of the eye, or by an optometrist,

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whichever the individual shall select.
(Source: P.A. 90-491, eff. 1-1-98.)
(Text of Section after amendment by P.A. 96-339)
Sec. 806. Exemption from penalty. An individual taxpayer
shall not be subject to a penalty for failing to pay estimated
tax as required by Section 803 if the taxpayer is (i) 65 years
of age or older and is a permanent resident of a nursing home
or (ii) blind. For purposes of this Section, "nursing home"
means a skilled nursing or intermediate long term care facility
that is subject to licensure by the Illinois Department of
Public Health under the Nursing Home Care Act or the MR/DD
Community Care Act. For purposes of this Section, "blind" means
a person whose central visual acuity does not exceed 20/200 in
the better eye with correcting lenses or whose visual acuity,
if better than 20/200, is accompanied by a limit to the field
of vision in the better eye to such a degree that its widest
diameter subtends an angle of no greater than 20 degrees. In
determining whether an individual is blind, there shall be an
examination by a physician skilled in diseases of the eye, or
by an optometrist, whichever the individual shall select.
(Source: P.A. 96-339, eff. 7-1-10.)
Section 95. No acceleration or delay. Where this Act makes
changes in a statute that is represented in this Act by text
that is not yet or no longer in effect (for example, a Section

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represented by multiple versions), the use of that text does
not accelerate or delay the taking effect of (i) the changes
made by this Act or (ii) provisions derived from any other
Public Act.
Section 99. Effective date. This Act takes effect upon
becoming law.