Bill Text: IL HB4266 | 2021-2022 | 102nd General Assembly | Introduced

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Bill Title: Amends the Illinois Income Tax Act. Provides that a taxpayer who makes a donation to a qualified charitable entity of: (i) disposable diapers; (ii) other hygiene products for infants or children; (iii) menstrual hygiene products; or (iv) cash that is specifically designated for the purchase of the those products is entitled to an income tax credit in an amount equal to the cost of the donation, but not to exceed $1,000 per taxpayer in any taxable year. Provides that the credit is exempt from the Act's automatic sunset provision. Effective immediately.

Spectrum: Partisan Bill (Democrat 9-0)

Status: (Introduced - Dead) 2022-04-04 - Added Co-Sponsor Rep. Joyce Mason [HB4266 Detail]

Download: Illinois-2021-HB4266-Introduced.html

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102ND GENERAL ASSEMBLY State of Illinois 2021 and 2022 HB4266 Introduced , by Rep. Barbara Hernandez SYNOPSIS AS INTRODUCED:
35 ILCS 5/232 new
Amends the Illinois Income Tax Act. Provides that a taxpayer who makes a donation to a qualified charitable entity of: (i) disposable diapers; (ii) other hygiene products for infants or children; (iii) menstrual hygiene products; or (iv) cash that is specifically designated for the purchase of the those products is entitled to an income tax credit in an amount equal to the cost of the donation, but not to exceed $1,000 per taxpayer in any taxable year. Provides that the credit is exempt from the Act's automatic sunset provision. Effective immediately.
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A BILL FOR
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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 232 as follows:
(35 ILCS 5/232 new)
Sec. 232. Donations of diapers and menstrual hygiene
products.
(a) For taxable years beginning on or after January 1,
2022, each taxpayer who makes a donation to a qualified
charitable entity of: (i) disposable diapers; (ii) other
hygiene products for infants or children; (iii) menstrual
hygiene products; or (iv) cash that is specifically designated
for the purchase of the products specified in items (i), (ii),
or (iii) is entitled to a credit against the tax imposed by
subsections (a) and (b) of Section 201 in an amount equal to
the cost of the donation, but not to exceed $1,000 per taxpayer
in any taxable year.
(b) In no event shall a credit under this Section reduce
the taxpayer's liability to less than zero. If the amount of
the credit exceeds the tax liability for the year, the excess
may be carried forward and applied to the tax liability of the
5 taxable years following the excess credit year. The tax

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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 a liability, the earlier credit
shall be applied first.
(c) As used in this Section:
"Menstrual hygiene product" means a product that is exempt
from taxation under paragraph (42) of Section 2-5 of the
Retailers' Occupation Tax Act.
"Qualified charitable entity" means a diaper bank,
homeless shelter, domestic violence shelter, religious
organization, or other charitable organization that registers
with the Department as a distributor of disposable diapers,
other hygiene products for infants or children, or menstrual
hygiene products.
(d) This Section is exempt from the provisions of Section
250.
Section 99. Effective date. This Act takes effect upon
becoming law.