Bill Text: IL HB4859 | 2019-2020 | 101st General Assembly | Introduced

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Bill Title: Amends the Illinois Income Tax Act. Creates an income tax credit in an amount equal to the expenses paid by a taxpayer for any aggressive medical treatment for a qualifying employee. Provides that the credit is limited to $1,000 per employee in any taxable year and $5,000 in credits in total in any taxable year.

Sponsorship: Partisan Bill (Republican 1)

Status: (Introduced - Dead) 2020-02-18 - Referred to Rules Committee [HB4859 Detail]

Download: Illinois-2019-HB4859-Introduced.html

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101ST GENERAL ASSEMBLY State of Illinois 2019 and 2020 HB4859 Introduced , by Rep. Michael T. Marron SYNOPSIS AS INTRODUCED:
35 ILCS 5/232 new
Amends the Illinois Income Tax Act. Creates an income tax credit in an amount equal to the expenses paid by a taxpayer for any aggressive medical treatment for a qualifying employee. Provides that the credit is limited to $1,000 per employee in any taxable year and $5,000 in credits in total in any taxable year.
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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. Credit for medical treatment for qualifying
employees.
(a) For taxable years ending on or after December 31, 2020,
there shall be allowed a credit against the tax imposed by
subsections (a) and (b) of Section 201 of this Act in an amount
equal to the expenses paid by a taxpayer for any aggressive
medical treatment for a qualifying employee. The tax credit
under this subsection may be claimed for the taxable year in
which the taxpayer paid for the aggressive medical treatment on
behalf of the qualifying employee. The taxpayer may not claim
more than $1,000 in credits under this Section per employee in
any taxable year, nor may the taxpayer claim more than $5,000
in credits under this Section in total in any taxable year.
(b) In no event shall a credit under this Section reduce a
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 for the 5

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taxable years immediately 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) The Department of Labor, in collaboration with the
Department of Revenue, may adopt rules to implement the
provisions of this Section.
(d) As used in this Section:
"Aggressive medical treatment" means medical
procedures or treatment that are not covered by allowed
workers' compensation benefits under the Workers'
Compensation Act.
"Qualifying employee" means a person who is employed by
the taxpayer during the taxable year and is receiving or
has received workers' compensation benefits, pursuant to
the Workers' Compensation Act.
(e) This Section is exempt from the provisions of Section
250.