Bill Text: IL HB5152 | 2023-2024 | 103rd General Assembly | Introduced

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Bill Title: Amends the Illinois Income Tax Act. Creates an income tax credit for each individual taxpayer who (i) is a healthcare provider who, for the purpose of providing lawful health care services in this State, permanently relocates during the taxable year to this State from a State with more restrictive abortion laws or more restrictive laws concerning access to other lawful health care, (ii) is a patient or the parent or guardian of a patient who, for the purpose of receiving those health care services in this State, permanently relocates during the taxable year to this State from a State with more restrictive abortion laws or more restrictive laws concerning the access to lawful health care, or (iii) is a qualified cohabitant of a person described in item (i) or (ii). Provides that the credit is in the amount of $500. Creates an income tax credit in the amount of $500 for taxpayers who are public school teachers or qualifying cohabitants of public school teachers who permanently relocate to the State from any other State as a result of content-based restrictions on educational materials imposed by the taxpayer's state of origin. Effective immediately.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2024-04-05 - Rule 19(a) / Re-referred to Rules Committee [HB5152 Detail]

Download: Illinois-2023-HB5152-Introduced.html

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103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB5152 Introduced , by Rep. Kelly M. Cassidy SYNOPSIS AS INTRODUCED:
35 ILCS 5/241 new
35 ILCS 5/242 new
5 ILCS 100/5-45.55 new
Amends the Illinois Income Tax Act. Creates an income tax credit for each individual taxpayer who (i) is a healthcare provider who, for the purpose of providing lawful health care services in this State, permanently relocates during the taxable year to this State from a State with more restrictive abortion laws or more restrictive laws concerning access to other lawful health care, (ii) is a patient or the parent or guardian of a patient who, for the purpose of receiving those health care services in this State, permanently relocates during the taxable year to this State from a State with more restrictive abortion laws or more restrictive laws concerning the access to lawful health care, or (iii) is a qualified cohabitant of a person described in item (i) or (ii). Provides that the credit is in the amount of $500. Creates an income tax credit in the amount of $500 for taxpayers who are public school teachers or qualifying cohabitants of public school teachers who permanently relocate to the State from any other State as a result of content-based restrictions on educational materials imposed by the taxpayer's state of origin. Effective immediately.
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A BILL FOR
HB5152 LRB103 35168 HLH 67890 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 Sections 241 and 242 as follows:
(35 ILCS 5/241 new)
Sec. 241. Credit for reproductive or gender affirming
care.
(a) For taxable years ending on or after December 31, 2024
and ending before December 31, 2034, each individual taxpayer
who (i) is a healthcare provider who, for the purpose of
providing lawful health care in this State, permanently
relocates during the taxable year to this State from a State
with more restrictive abortion laws or more restrictive laws
concerning access to other lawful health care, (ii) is a
patient or the parent or guardian of a patient who, for the
purpose of receiving lawful health care in this State,
permanently relocates during the taxable year to this State
from a State with more restrictive abortion laws or more
restrictive laws concerning the access to other lawful health
care, or (iii) is a qualified cohabitant of a person described
in item (i) or (ii) is entitled to a credit against the taxes
imposed by subsections (a) and (b) of Section 201 in the amount

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of $500. The Department may adopt rules concerning
verification of the taxpayer's eligibility for the credit
under this Section, including a requirement that the taxpayer
shall submit an affidavit detailing his or her eligibility for
the credit.
(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 refunded to the taxpayer.
(c) As used in this Section:
"Healthcare provider" means a person who is:
(1) a physician licensed to practice medicine in all
of its branches;
(2) an advanced practice registered nurse;
(3) a registered professional nurse;
(4) a licensed practical nurse;
(5) a physician assistant;
(6) a certified nurse midwife;
(7) a clinical psychologist;
(8) a social worker;
(9) a licensed marriage and family therapist;
(10) a professional counselor or clinical professional
counselor;
(11) a genetic counselor; or
(12) a registered surgical assistant or registered
surgical technologist.

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"Lawful health care" has the meaning given to that term in
the Lawful Health Care Activity Act.
"Qualified cohabitant" means a person who cohabits with
the taxpayer on a resident, continuing conjugal basis.
(35 ILCS 5/242 new)
Sec. 242. Credit for educators.
(a) For taxable years ending on or after December 31, 2024
and ending before December 31, 2034, each individual taxpayer
who (i) is a public school teacher who permanently relocates
during the taxable year to this State from any other State as a
result of content-based restrictions on educational materials
imposed by the taxpayer's state of origin or (ii) is a
qualified cohabitant of a public school teacher described in
item (i) is entitled to a credit against the taxes imposed by
subsections (a) and (b) of Section 201 in the amount of $500.
The Department may adopt rules concerning verification of the
taxpayer's eligibility for the credit under this Section,
including a requirement that the taxpayer shall submit an
affidavit detailing his or her eligibility for the credit.
(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 refunded to the taxpayer.
(c) As used in this Section, "qualified cohabitant" means
a person who cohabits with the taxpayer on a resident,

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continuing conjugal basis.
Section 10. The Illinois Administrative Procedure Act is
amended by adding Section 5-45.55 as follows:
(5 ILCS 100/5-45.55 new)
Sec. 5-45.55. Emergency rulemaking. To provide for the
expeditious and timely implementation of this amendatory Act
of the 103rd General Assembly, emergency rules implementing
this amendatory Act of the 103rd General Assembly may be
adopted in accordance with Section 5-45 by the Department of
Revenue. The adoption of emergency rules authorized by Section
5-45 and this Section is deemed to be necessary for the public
interest, safety, and welfare.
This Section is repealed one year after the effective date
of this amendatory Act of the 103rd General Assembly.