Bill Text: IL HB5152 | 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 lawful health care services 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 other lawful health care, (ii) is a patient or the parent or guardian of a patient who, for the purpose of receiving those health care services 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 lawful health care, or (iii) is a qualified cohabitant of a person described in item (i) or (ii). Provides that the credit is in the amount of $500. Creates an income tax credit in the amount of $500 for taxpayers who are public school teachers or qualifying cohabitants of public school teachers who permanently relocate to the State from any other State as a result of content-based restrictions on educational materials imposed by the taxpayer's state of origin. Effective immediately.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced) 2024-04-05 - Rule 19(a) / Re-referred to Rules Committee [HB5152 Detail]
Download: Illinois-2023-HB5152-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, | |||||||||||||||||||||||
3 | represented in the General Assembly:
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4 | Section 5. The Illinois Income Tax Act is amended by | |||||||||||||||||||||||
5 | adding Sections 241 and 242 as follows:
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6 | (35 ILCS 5/241 new) | |||||||||||||||||||||||
7 | Sec. 241. Credit for reproductive or gender affirming | |||||||||||||||||||||||
8 | care. | |||||||||||||||||||||||
9 | (a) For taxable years ending on or after December 31, 2024 | |||||||||||||||||||||||
10 | and ending before December 31, 2034, each individual taxpayer | |||||||||||||||||||||||
11 | who (i) is a healthcare provider who, for the purpose of | |||||||||||||||||||||||
12 | providing lawful health care in this State, permanently | |||||||||||||||||||||||
13 | relocates during the taxable year to this State from a State | |||||||||||||||||||||||
14 | with more restrictive abortion laws or more restrictive laws | |||||||||||||||||||||||
15 | concerning access to other lawful health care, (ii) is a | |||||||||||||||||||||||
16 | patient or the parent or guardian of a patient who, for the | |||||||||||||||||||||||
17 | purpose of receiving lawful health care in this State, | |||||||||||||||||||||||
18 | permanently relocates during the taxable year to this State | |||||||||||||||||||||||
19 | from a State with more restrictive abortion laws or more | |||||||||||||||||||||||
20 | restrictive laws concerning the access to other lawful health | |||||||||||||||||||||||
21 | care, or (iii) is a qualified cohabitant of a person described | |||||||||||||||||||||||
22 | in item (i) or (ii) is entitled to a credit against the taxes | |||||||||||||||||||||||
23 | imposed by subsections (a) and (b) of Section 201 in the amount |
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1 | of $500. The Department may adopt rules concerning | ||||||
2 | verification of the taxpayer's eligibility for the credit | ||||||
3 | under this Section, including a requirement that the taxpayer | ||||||
4 | shall submit an affidavit detailing his or her eligibility for | ||||||
5 | the credit. | ||||||
6 | (b) In no event shall a credit under this Section reduce | ||||||
7 | the taxpayer's liability to less than zero. If the amount of | ||||||
8 | the credit exceeds the tax liability for the year, the excess | ||||||
9 | may be refunded to the taxpayer. | ||||||
10 | (c) As used in this Section: | ||||||
11 | "Healthcare provider" means a person who is: | ||||||
12 | (1) a physician licensed to practice medicine in all | ||||||
13 | of its branches; | ||||||
14 | (2) an advanced practice registered nurse; | ||||||
15 | (3) a registered professional nurse; | ||||||
16 | (4) a licensed practical nurse; | ||||||
17 | (5) a physician assistant; | ||||||
18 | (6) a certified nurse midwife; | ||||||
19 | (7) a clinical psychologist; | ||||||
20 | (8) a social worker; | ||||||
21 | (9) a licensed marriage and family therapist; | ||||||
22 | (10) a professional counselor or clinical professional | ||||||
23 | counselor; | ||||||
24 | (11) a genetic counselor; or | ||||||
25 | (12) a registered surgical assistant or registered | ||||||
26 | surgical technologist. |
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1 | "Lawful health care" has the meaning given to that term in | ||||||
2 | the Lawful Health Care Activity Act. | ||||||
3 | "Qualified cohabitant" means a person who cohabits with | ||||||
4 | the taxpayer on a resident, continuing conjugal basis.
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5 | (35 ILCS 5/242 new) | ||||||
6 | Sec. 242. Credit for educators. | ||||||
7 | (a) For taxable years ending on or after December 31, 2024 | ||||||
8 | and ending before December 31, 2034, each individual taxpayer | ||||||
9 | who (i) is a public school teacher who permanently relocates | ||||||
10 | during the taxable year to this State from any other State as a | ||||||
11 | result of content-based restrictions on educational materials | ||||||
12 | imposed by the taxpayer's state of origin or (ii) is a | ||||||
13 | qualified cohabitant of a public school teacher described in | ||||||
14 | item (i) is entitled to a credit against the taxes imposed by | ||||||
15 | subsections (a) and (b) of Section 201 in the amount of $500. | ||||||
16 | The Department may adopt rules concerning verification of the | ||||||
17 | taxpayer's eligibility for the credit under this Section, | ||||||
18 | including a requirement that the taxpayer shall submit an | ||||||
19 | affidavit detailing his or her eligibility for the credit. | ||||||
20 | (b) In no event shall a credit under this Section reduce | ||||||
21 | the taxpayer's liability to less than zero. If the amount of | ||||||
22 | the credit exceeds the tax liability for the year, the excess | ||||||
23 | may be refunded to the taxpayer. | ||||||
24 | (c) As used in this Section, "qualified cohabitant" means | ||||||
25 | a person who cohabits with the taxpayer on a resident, |
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1 | continuing conjugal basis.
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2 | Section 10. The Illinois Administrative Procedure Act is | ||||||
3 | amended by adding Section 5-45.55 as follows:
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4 | (5 ILCS 100/5-45.55 new) | ||||||
5 | Sec. 5-45.55. Emergency rulemaking. To provide for the | ||||||
6 | expeditious and timely implementation of this amendatory Act | ||||||
7 | of the 103rd General Assembly, emergency rules implementing | ||||||
8 | this amendatory Act of the 103rd General Assembly may be | ||||||
9 | adopted in accordance with Section 5-45 by the Department of | ||||||
10 | Revenue. The adoption of emergency rules authorized by Section | ||||||
11 | 5-45 and this Section is deemed to be necessary for the public | ||||||
12 | interest, safety, and welfare. | ||||||
13 | This Section is repealed one year after the effective date | ||||||
14 | of this amendatory Act of the 103rd General Assembly.
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