Bill Text: IL HB2263 | 2009-2010 | 96th General Assembly | Engrossed

---

Bill Title: Amends the Illinois Income Tax Act. Authorizes a credit to eligible elderly caregivers of 20% of the total amount expended for qualified caregiving expenses. Defines terms. Effective immediately.

Spectrum: Slight Partisan Bill (Democrat 2-1)

Status: (Engrossed - Dead) 2010-11-30 - Senate Floor Amendment No. 4 Recommend Do Adopt Executive; 010-000-000 [HB2263 Detail]

Download: Illinois-2009-HB2263-Engrossed.html

---

HB2263 Engrossed LRB096 08412 RCE 18525 b
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 218 as follows:
(35 ILCS 5/218 new)
Sec. 218. Elderly caregiver tax credit.
(a) For each tax year beginning on or after January 1,
2010, an individual taxpayer who is an eligible elderly
caregiver is entitled to a credit against tax imposed by
subsections (a) and (b) of Section 201 in an amount equal to
20% of the total amount expended for qualified caregiving
expenses in the tax year for which the credit is claimed. The
amount of the credit may not exceed $300.
(b) The tax credit may not exceed the taxpayer's liability.
If the amount of the tax credit exceeds the tax liability for
the year, the excess may be carried forward and applied to the
tax liability of the taxable year following the excess credit
year.
(c) The eligible elderly caregiver claiming a credit under
this Section shall retain any required physician certification
of disability and other information that the Department may
require and shall make that certification and other required

HB2263 Engrossed - 2 - LRB096 08412 RCE 18525 b
information available to the Department upon request.
(d) As used in this Section:
(1) "Eligible elderly caregiver" means an individual
who:
(A) cares for an elderly person, age 60 or older,
who: is related by blood, marriage, or adoption; is
unable to attend to his or her daily needs without the
assistance or regular supervision of a caregiver due to
mental or physical impairment, as certified by a
physician licensed to practice medicine in all of its
branches under the Medical Practice Act of 1987; under
no circumstances, is able or allowed to operate a motor
vehicle; and does not receive funding or services
through Medicaid or social services block grant
funding;
(B) lives in the same residence as the elderly
person meeting the requirements described in item (A)
for an aggregate of more than 6 months during the tax
year; and
(C) does not receive monetary compensation for
providing care for the elderly person meeting the
requirements of item (A).
(2) "Qualified caregiving expenses" means payments by
the eligible elderly caregiver for personal care attendant
services and health care equipment and supplies that have
been determined to be medically necessary by a physician

HB2263 Engrossed - 3 - LRB096 08412 RCE 18525 b
and that are:
(A) provided to the elderly person; and
(B) purchased or obtained from an organization or
individual not related to the eligible elderly
caregiver or the elderly person.
Section 99. Effective date. This Act takes effect upon
becoming law.