Bill Text: IL HB0414 | 2009-2010 | 96th General Assembly | Introduced
Bill Title: Amends the Illinois Income Tax Act. Authorizes a credit to individual taxpayers of $0.505 per mile of motor vehicle travel in the taxpayer's personal vehicle delivering meals as an unpaid volunteer as part of a non-profit nutritional program, but not to exceed $500 per taxable year. Defines a "non-profit nutritional program". Provides that the credit may not reduce the taxpayer's liability to less than zero and may not be carried forward or back. Effective immediately.
Spectrum: Slight Partisan Bill (Democrat 6-3)
Status: (Introduced - Dead) 2010-05-04 - Added Co-Sponsor Rep. Robert F. Flider [HB0414 Detail]
Download: Illinois-2009-HB0414-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 218 as follows:
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6 | (35 ILCS 5/218 new) | ||||||||||||||||||||||||
7 | Sec. 218. Credit for voluntary meal deliverers. | ||||||||||||||||||||||||
8 | (a) For each taxable year ending on or after December 31, | ||||||||||||||||||||||||
9 | 2009, each individual taxpayer is entitled to a credit against | ||||||||||||||||||||||||
10 | the tax imposed by subsections (a) and (b) of Section 201 of | ||||||||||||||||||||||||
11 | this Act in an amount equal to $0.505 per mile of motor vehicle | ||||||||||||||||||||||||
12 | travel in the taxpayer's personal vehicle delivering meals as | ||||||||||||||||||||||||
13 | an unpaid volunteer as part of a non-profit nutritional | ||||||||||||||||||||||||
14 | program, but not to exceed $500 per taxable year. | ||||||||||||||||||||||||
15 | (b) For purposes of this Section, "non-profit nutritional | ||||||||||||||||||||||||
16 | program" means a program that provides free or low cost meals | ||||||||||||||||||||||||
17 | to members of an Illinois community and that is operated on a | ||||||||||||||||||||||||
18 | non-profit basis. | ||||||||||||||||||||||||
19 | (c) In no event shall a credit under this Section reduce | ||||||||||||||||||||||||
20 | the taxpayer's liability to less than zero. If the amount of | ||||||||||||||||||||||||
21 | the credit exceeds the tax liability for the year, the excess | ||||||||||||||||||||||||
22 | may not be carried forward or carried back.
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1 | Section 99. Effective date. This Act takes effect upon | ||||||
2 | becoming law.
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