Bill Text: IL HB4363 | 2019-2020 | 101st General Assembly | Introduced

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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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101ST GENERAL ASSEMBLY State of Illinois 2019 and 2020 HB4363 Introduced , by Rep. Anna Moeller SYNOPSIS AS INTRODUCED:
35 ILCS 5/232 new
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.
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FISCAL NOTE ACT MAY APPLY
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. Family caregiver tax credit.
(a) As used in this Section, the following words shall have
the following meanings unless the context clearly requires
otherwise:
"Activities of daily living" means everyday functions and
activities, which individuals usually do without help,
including, but not limited to, bathing, continence, dressing,
eating, toileting and transferring as certified by a licensed
health care provider.
"Eligible expenditure" means costs associated with:
(1) improvements or alterations to the family
caregiver's or eligible family member's principal
residence to permit the eligible family member to remain
mobile, safe, and independent;
(2) the purchase or lease of equipment that is
necessary to assist an eligible family member in carrying
out one or more activities of daily living; or

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(3) other goods, services or supports that assist the
family caregiver in providing care to an eligible family
member, including, but not limited to: expenditures
related to hiring a home care aide or personal care
attendant, respite care, adult day health, transportation,
legal and financial services, and assistive technology to
care for their loved one.
"Eligible family member" means an individual 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) qualifies as a dependent, spouse, parent, or other
relation by blood, marriage, or civil union, including an
in-law, sibling, grandparent, grandchild, step-parent,
step-child, aunt, uncle, niece, or nephew of the family
caregiver.
"Family caregiver" means an unpaid caregiver who (i) is an
Illinois resident and taxpayer for the taxable year, (ii) had
uncompensated eligible expenditures, as described in
subsection (a), with respect to one or more eligible family
members during the taxable year, and (iii) had an adjusted
gross income of less than $75,000 for an individual and
$150,000 for spouses filing a joint return. In the case of a
joint return, the term "family caregiver" includes the
individual and the individual's spouse.

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(b) For taxable years beginning on or after January 1,
2021, a taxpayer who is a family caregiver is eligible to
receive a nonrefundable credit against the taxes imposed by
subsections (a) and (b) of Section 201 in an amount equal to
100% of the eligible expenditures incurred by the taxpayer
during the taxable year and verified by the Department on
Aging, subject to the maximum allowable credit under this
subsection. No taxpayer shall be entitled to claim a tax credit
under this Section for the same eligible expenditures claimed
by another taxpayer.
The total amount of tax credits claimed by family
caregivers shall not exceed $750 for the same eligible family
member. If 2 or more family caregivers claim tax credits for
the same eligible family member, the total of which exceeds
$750, then the total amount of the credit allowed shall be
allocated in amounts proportionate to each eligible taxpayer's
share of the total amount of the eligible expenditures for the
eligible family member. A taxpayer may claim a credit for only
one eligible family member per taxable year.
A taxpayer may not claim a tax credit under this Section
for expenses incurred in carrying out general household
maintenance activities, including painting, plumbing,
electrical repairs, or exterior maintenance.
(c) The Department of Revenue and the Department on Aging
shall jointly adopt rules for the implementation of this
Section.

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(c-5) A taxpayer claiming a credit under this Act shall,
upon showing proof of eligible expenditures, receive from the
Department of Aging a certificate of verification regarding
eligibility for the credit under this Section. The taxpayer
shall submit to the Department of Revenue a copy of the
certificate of verification received for the taxable year.
(d) The Department of Revenue shall annually, no later than
November 1, file a report with the Governor and the General
Assembly and publish on the Department on Aging's and the
Department of Revenue's websites the total amount of tax
credits claimed under this Section and the total number of
taxpayers who received the credit for the preceding fiscal
year.
(e) This Section is exempt from the provisions of Section
250.
Section 99. Effective date. This Act takes effect upon
becoming law.