Bill Text: IL HB2974 | 2019-2020 | 101st General Assembly | Introduced


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, but not exceed $1,500 for the same eligible family member. Provides that the term "eligible family member" means a person who: (1) is at least 18 years of age during a taxable year; (2) requires assistance with at least one activity of daily living; (3) is a resident of the State; and (4) is related to the family caregiver. Effective immediately.

Spectrum: Partisan Bill (Democrat 7-0)

Status: (Introduced) 2019-05-30 - Added Co-Sponsor Rep. Terra Costa Howard [HB2974 Detail]

Download: Illinois-2019-HB2974-Introduced.html


101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020
HB2974

Introduced , by Rep. Anna Moeller

SYNOPSIS AS INTRODUCED:
35 ILCS 5/229 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, but not exceed $1,500 for the same eligible family member. Provides that the term "eligible family member" means a person who: (1) is at least 18 years of age during a taxable year; (2) requires assistance with at least one activity of daily living; (3) is a resident of the State; and (4) is related to the family caregiver. Effective immediately.
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FISCAL NOTE ACT MAY APPLY

A BILL FOR

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1 AN ACT concerning revenue.
2 Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4 Section 5. The Illinois Income Tax Act is amended by adding
5Section 229 as follows:
6 (35 ILCS 5/229 new)
7 Sec. 229. Family caregiver tax credit.
8 (a) As used in this Section, the following words shall have
9the following meanings unless the context clearly requires
10otherwise:
11 "Activities of daily living" means everyday functions and
12activities, which individuals usually do without help,
13including, but not limited to, bathing, continence, dressing,
14eating, toileting and transferring as certified by a licensed
15health care provider.
16 "Eligible expenditure" means costs associated with:
17 (1) improvements or alterations to the family
18 caregiver's or eligible family member's principal
19 residence to permit the eligible family member to remain
20 mobile, safe, and independent;
21 (2) the purchase or lease of equipment that is
22 necessary to assist an eligible family member in carrying
23 out one or more activities of daily living; or

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1 (3) other goods, services or supports that assist the
2 family caregiver in providing care to an eligible family
3 member, including, but not limited to: expenditures
4 related to hiring a home care aide or personal care
5 attendant, respite care, adult day health, transportation,
6 legal and financial services, and assistive technology to
7 care for their loved one.
8 "Eligible family member" means an individual who:
9 (1) is at least 18 years of age during a taxable year;
10 (2) requires assistance with at least one activity of
11 daily living;
12 (3) is a resident of the State; and
13 (4) qualifies as a dependent, spouse, parent, or other
14 relation by blood, marriage, or civil union, including an
15 in-law, sibling, grandparent, grandchild, step-parent,
16 step-child, aunt, uncle, niece, or nephew of the family
17 caregiver.
18 "Family caregiver" means an unpaid caregiver who (i) is an
19Illinois resident and taxpayer for the taxable year, (ii) had
20uncompensated eligible expenditures, as described in
21subsection (a), with respect to one or more eligible family
22members during the taxable year, and (iii) had an adjusted
23gross income of less than $75,000 for an individual and
24$150,000 for spouses filing a joint return. In the case of a
25joint return, the term "family caregiver" includes the
26individual and the individual's spouse.

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1 (b) For taxable years beginning on or after January 1,
22020, a taxpayer who is a family caregiver is eligible to
3receive a nonrefundable credit against the taxes imposed by
4subsections (a) and (b) of Section 201 in an amount equal to
5100% of the eligible expenditures incurred by the taxpayer
6during the taxable year, subject to the maximum allowable
7credit under this subsection. No taxpayer shall be entitled to
8claim a tax credit under this Section for the same eligible
9expenditures claimed by another taxpayer.
10 The total amount of tax credits claimed by family
11caregivers shall not exceed $1,500 for the same eligible family
12member. If 2 or more family caregivers claim tax credits for
13the same eligible family member, the total of which exceeds
14$1,500, then the total amount of the credit allowed shall be
15allocated in amounts proportionate to each eligible taxpayer's
16share of the total amount of the eligible expenditures for the
17eligible family member. A taxpayer may claim a credit for only
18one eligible family member per taxable year.
19 A taxpayer may not claim a tax credit under this Section
20for expenses incurred in carrying out general household
21maintenance activities, including painting, plumbing,
22electrical repairs, or exterior maintenance.
23 (c) The Department shall adopt rules for the implementation
24of this Section.
25 (d) The Department shall annually, no later than November
261, file a report with the Governor, the General Assembly, and

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1publish on the Department on Aging and Department of Revenue's
2websites the total amount of tax credits claimed under this
3Section and the total number of taxpayers who received the
4credit for the preceding fiscal year.
5 (e) This Section is exempt from the provisions of Section
6250.
7 Section 99. Effective date. This Act takes effect upon
8becoming law.
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