Bill Text: IL SB3698 | 2009-2010 | 96th General Assembly | Introduced

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Bill Title: Amends the Illinois Income Tax Act. Provides that, beginning in taxable year 2010, an income tax credit is allowed for a taxpayer who is a nursing professor at a public institution of higher education during a taxable year. Specifies the amount of the tax credit. Defines "nursing professor" and "public institution of higher education". Provides that any excess credit shall be refunded to the taxpayer. Effective immediately.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2010-03-08 - Rule 3-9(a) / Re-referred to Assignments [SB3698 Detail]

Download: Illinois-2009-SB3698-Introduced.html

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96TH GENERAL ASSEMBLY State of Illinois 2009 and 2010 SB3698 Introduced 2/11/2010, by Sen. M. Maggie Crotty SYNOPSIS AS INTRODUCED:
35 ILCS 5/219 new
Amends the Illinois Income Tax Act. Provides that, beginning in taxable year 2010, an income tax credit is allowed for a taxpayer who is a nursing professor at a public institution of higher education during a taxable year. Specifies the amount of the tax credit. Defines "nursing professor" and "public institution of higher education". Provides that any excess credit shall be refunded to the taxpayer. 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 adding
Section 219 as follows:
(35 ILCS 5/219 new)
Sec. 219. Nursing instructor tax credit.
(a) As used in this Section:
"Nursing professor" means an individual who is licensed to
practice as a registered nurse under the Nurse Practice Act and
is teaching at a public institution of higher education in a
program that leads to a diploma or degree in nursing.
"Public institution of higher education" means an Illinois
public university or Illinois community college.
(b) Beginning in taxable year 2010, a credit is allowed
against the tax imposed by subsections (a) and (b) of Section
201 of this Act for a taxpayer who is a nursing professor at a
public institution of higher education during a taxable year.
The amount of the credit shall be as follows:
(1) $3,500 each taxable year for 4 consecutive taxable
years;
(2) $1,750 each taxable year for 2 consecutive taxable
years after the credit has been taken in 4 consecutive

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taxable years under paragraph (1) of this subsection (b).
A taxpayer may not claim the credit allowed under this
Section in taxable year 2020 or thereafter.
(c) If the amount of the credit under this Section exceeds
the amount of tax otherwise due under this Act, the taxpayer is
entitled to a refund of the excess.
(d) The Director may require a taxpayer to furnish
information necessary to support a claim for a credit under
this Section, and no credit shall be allowed under this Section
unless that information is provided.
Section 99. Effective date. This Act takes effect upon
becoming law.