Bill Text: IL SB0113 | 2019-2020 | 101st General Assembly | Introduced

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Bill Title: Amends the Disaster Relief Act. Provides that as soon as practical after the effective date of this amendatory Act, the State Comptroller shall direct and the State Treasurer shall transfer $250,000 from the General Revenue Fund to the Disaster Response and Recovery Fund to be paid to the City of Taylorville for the purpose of providing disaster relief in relation to damage resulting from a tornado occurring in Taylorville on December 1, 2018. Amends the Illinois Income Tax Act. Provides a tax credit to each taxpayer who owns qualified real property located in a county in Illinois that was declared a State disaster area by the Governor due to tornadoes in 2018. Effective immediately.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Failed) 2021-01-13 - Session Sine Die [SB0113 Detail]

Download: Illinois-2019-SB0113-Introduced.html

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101ST GENERAL ASSEMBLY State of Illinois 2019 and 2020 SB0113 Introduced 1/23/2019, by Sen. Andy Manar SYNOPSIS AS INTRODUCED:
15 ILCS 30/3 from Ch. 127, par. 293.3
35 ILCS 5/226
Amends the Disaster Relief Act. Provides that as soon as practical after the effective date of this amendatory Act, the State Comptroller shall direct and the State Treasurer shall transfer $250,000 from the General Revenue Fund to the Disaster Response and Recovery Fund to be paid to the City of Taylorville for the purpose of providing disaster relief in relation to damage resulting from a tornado occurring in Taylorville on December 1, 2018. Amends the Illinois Income Tax Act. Provides a tax credit to each taxpayer who owns qualified real property located in a county in Illinois that was declared a State disaster area by the Governor due to tornadoes in 2018. Effective immediately.
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FISCAL NOTE ACT MAY APPLY
A BILL FOR
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AN ACT concerning State government.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Disaster Relief Act is amended by changing
Section 3 as follows:
(15 ILCS 30/3) (from Ch. 127, par. 293.3)
Sec. 3. Disaster Response and Recovery Fund.
(a) Whenever funds regularly appropriated to the State and
local governmental bodies for disaster response and recovery
are insufficient to provide services, and when the Governor has
declared a disaster by proclamation in accordance with Section
7 of the Illinois Emergency Management Agency Act or any
successor Act, the Governor may draw upon the Disaster Response
and Recovery Fund in order to provide services or to reimburse
local governmental bodies furnishing services. The fund may be
used for the payment of emergency employees, for the payment of
the Illinois National Guard when called to active duty, for
disaster-related expenses of State Agencies and Departments,
and for the emergency purchase or renting of equipment and
commodities. The fund shall be used for furnishing emergency
services and relief to the disaster area as a whole and shall
not be used to provide private relief to persons sustaining
property damages or personal injury as a result of a disaster.

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(b) As soon as practical after the effective date of this
amendatory Act of the 98th General Assembly, the State
Comptroller shall direct and the State Treasurer shall transfer
$5,900,000 from the General Revenue Fund to the Disaster
Response and Recovery Fund to meet the State's cost sharing
obligations with the Federal Emergency Management Agency under
the federal Assistance to Individuals and Households Program
pursuant to 42 U.S.C. 5174.
(c) As soon as practical after the effective date of this
amendatory Act of the 101st General Assembly, the State
Comptroller shall direct and the State Treasurer shall transfer
$250,000 from the General Revenue Fund to the Disaster Response
and Recovery Fund to be paid to the City of Taylorville for the
purpose of providing disaster relief in relation to damage
resulting from a tornado occurring in Taylorville on December
1, 2018.
(Source: P.A. 98-465, eff. 8-16-13; 98-616, eff. 12-31-13.)
Section 10. The Illinois Income Tax Act is amended by
changing Section 226 as follows:
(35 ILCS 5/226)
Sec. 226. Natural disaster credit.
(a) For taxable years that begin on or after January 1,
2017 and begin prior to January 1, 2019, each taxpayer who owns
qualified real property located in a county in Illinois that

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was declared a State disaster area by the Governor due to
flooding in 2017 or 2018 is entitled to a credit against the
taxes imposed by subsections (a) and (b) of Section 201 of this
Act in an amount equal to the lesser of $750 or the deduction
allowed (whether or not the taxpayer determines taxable income
under subsection (b) of Section 63 of the Internal Revenue
Code) with respect to the qualified property under Section 165
of the Internal Revenue Code, determined without regard to the
limitations imposed under subsection (h) of that Section.
For taxable years that begin on or after January 1, 2019
and begin prior to January 1, 2020, each taxpayer who owns
qualified real property located in a county in Illinois that
was declared a State disaster area by the Governor due to
tornadoes in 2018 is entitled to a credit against the taxes
imposed by subsections (a) and (b) of Section 201 of this Act
in an amount equal to the lesser of $750 or the deduction
allowed (whether or not the taxpayer determines taxable income
under subsection (b) of Section 63 of the Internal Revenue
Code) with respect to the qualified property under Section 165
of the Internal Revenue Code, determined without regard to the
limitations imposed under subsection (h) of that Section.
The township assessor or, if the township assessor is
unable, the chief county assessment officer of the county in
which the property is located, shall issue a certificate to the
taxpayer identifying the taxpayer's property as damaged as a
result of the natural disaster. The certificate shall include

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the name and address of the property owner, as well as the
property index number or permanent index number (PIN) of the
damaged property. The taxpayer shall attach a copy of such
certificate to the taxpayer's return for the taxable year for
which the credit is allowed.
(b) In no event shall a credit under this Section reduce a
taxpayer's liability to less than zero. If the amount of credit
exceeds the tax liability for the year, the excess may be
carried forward and applied to the tax liability for the 5
taxable years following the excess credit year. The tax credit
shall be applied to the earliest year for which there is a tax
liability. If there are credits for more than one year that are
available to offset liability, the earlier credit shall be
applied first.
(c) If the taxpayer is a partnership or Subchapter S
corporation, the credit shall be allowed to the partners or
shareholders in accordance with the determination of income and
distributive share of income under Sections 702 and 704 and
Subchapter S of the Internal Revenue Code.
(d) A taxpayer is not entitled to the credit under this
Section if the taxpayer receives a Natural Disaster Homestead
Exemption under Section 15-173 of the Property Tax Code with
respect to the qualified real property as a result of the
natural disaster.
(e) The township assessor or, if the township assessor is
unable to certify, the chief county assessment officer of the

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county in which the property is located, shall certify to the
Department a listing of the properties located within the
county that have been damaged as a result of the natural
disaster (including the name and address of the property owner
and the property index number or permanent index number (PIN)
of each damage property).
(f) As used in this Section:
(1) "Qualified real property" means real property that
is: (i) the taxpayer's principal residence or owned by a
small business; (ii) damaged during the taxable year as a
result of a disaster; and (iii) not used in a rental or
leasing business.
(2) "Small business" has the meaning given to that term
in Section 1-75 of the Illinois Administrative Procedure
Act.
(g) Nothing in this Act prohibits the disclosure of
information by officials of a county or municipality involving
reports of damaged property or the owners of damaged property
if that disclosure is made to a township or county assessment
official in connection with a credit obtained or sought under
this Section.
(Source: P.A. 100-555, eff. 11-16-17; 100-587, eff. 6-4-18;
100-731, eff. 1-1-19; revised 8-30-18.)
Section 99. Effective date. This Act takes effect upon
becoming law.