Bill Text: IL HB4363 | 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 $750 for the same eligible family member. Provides that the term "eligible family member" means a person who: (1) is at least 50 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: Moderate Partisan Bill (Democrat 7-2)
Status: (Introduced - Dead) 2020-06-23 - Rule 19(b) / Re-referred to Rules Committee [HB4363 Detail]
Download: Illinois-2019-HB4363-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,
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3 | represented in the General Assembly:
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4 | Section 5. The Illinois Income Tax Act is amended by adding | ||||||||||||||||||||||||
5 | Section 232 as follows:
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6 | (35 ILCS 5/232 new) | ||||||||||||||||||||||||
7 | Sec. 232. Family caregiver tax credit. | ||||||||||||||||||||||||
8 | (a) As used in this Section, the following words shall have | ||||||||||||||||||||||||
9 | the following meanings unless the context clearly requires | ||||||||||||||||||||||||
10 | otherwise: | ||||||||||||||||||||||||
11 | "Activities of daily living" means everyday functions and | ||||||||||||||||||||||||
12 | activities, which individuals usually do without help, | ||||||||||||||||||||||||
13 | including, but not limited to, bathing, continence, dressing, | ||||||||||||||||||||||||
14 | eating, toileting and transferring as certified by a licensed | ||||||||||||||||||||||||
15 | health 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 50 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 | ||||||
19 | Illinois resident and taxpayer for the taxable year, (ii) had | ||||||
20 | uncompensated eligible expenditures, as described in | ||||||
21 | subsection (a), with respect to one or more eligible family | ||||||
22 | members during the taxable year, and (iii) had an adjusted | ||||||
23 | gross income of less than $75,000 for an individual and | ||||||
24 | $150,000 for spouses filing a joint return. In the case of a | ||||||
25 | joint return, the term "family caregiver" includes the | ||||||
26 | individual and the individual's spouse. |
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1 | (b) For taxable years beginning on or after January 1, | ||||||
2 | 2021, a taxpayer who is a family caregiver is eligible to | ||||||
3 | receive a nonrefundable credit against the taxes imposed by | ||||||
4 | subsections (a) and (b) of Section 201 in an amount equal to | ||||||
5 | 100% of the eligible expenditures incurred by the taxpayer | ||||||
6 | during the taxable year and verified by the Department on | ||||||
7 | Aging, subject to the maximum allowable credit under this | ||||||
8 | subsection. No taxpayer shall be entitled to claim a tax credit | ||||||
9 | under this Section for the same eligible expenditures claimed | ||||||
10 | by another taxpayer. | ||||||
11 | The total amount of tax credits claimed by family | ||||||
12 | caregivers shall not exceed $750 for the same eligible family | ||||||
13 | member. If 2 or more family caregivers claim tax credits for | ||||||
14 | the same eligible family member, the total of which exceeds | ||||||
15 | $750, then the total amount of the credit allowed shall be | ||||||
16 | allocated in amounts proportionate to each eligible taxpayer's | ||||||
17 | share of the total amount of the eligible expenditures for the | ||||||
18 | eligible family member. A taxpayer may claim a credit for only | ||||||
19 | one eligible family member per taxable year. | ||||||
20 | A taxpayer may not claim a tax credit under this Section | ||||||
21 | for expenses incurred in carrying out general household | ||||||
22 | maintenance activities, including painting, plumbing, | ||||||
23 | electrical repairs, or exterior maintenance. | ||||||
24 | (c) The Department of Revenue and the Department on Aging | ||||||
25 | shall jointly adopt rules for the implementation of this | ||||||
26 | Section. |
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1 | (c-5) A taxpayer claiming a credit under this Act shall, | ||||||
2 | upon showing proof of eligible expenditures, receive from the | ||||||
3 | Department of Aging a certificate of verification regarding | ||||||
4 | eligibility for the credit under this Section. The taxpayer | ||||||
5 | shall submit to the Department of Revenue a copy of the | ||||||
6 | certificate of verification received for the taxable year. | ||||||
7 | (d) The Department of Revenue shall annually, no later than | ||||||
8 | November 1, file a report with the Governor and the General | ||||||
9 | Assembly and publish on the Department on Aging's and the | ||||||
10 | Department of Revenue's websites the total amount of tax | ||||||
11 | credits claimed under this Section and the total number of | ||||||
12 | taxpayers who received the credit for the preceding fiscal | ||||||
13 | year. | ||||||
14 | (e) This Section is exempt from the provisions of Section | ||||||
15 | 250.
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16 | Section 99. Effective date. This Act takes effect upon | ||||||
17 | becoming law.
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