Bill Text: IL SB3816 | 2009-2010 | 96th General Assembly | Engrossed

---

Bill Title: Amends the Property Tax Code. Makes a technical change in a Section concerning the tax exemption for property used for religious purposes.

Sponsorship: Partisan Bill (Democrat 1)

Status: (Engrossed - Dead) 2010-04-23 - Rule 19(a) / Re-referred to Rules Committee [SB3816 Detail]

Download: Illinois-2009-SB3816-Engrossed.html

---

SB3816 Engrossed LRB096 20655 HLH 36370 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 219 as follows:
(35 ILCS 5/219 new)
Sec. 219. Credit for the modification of residential
property to accommodate a disabled veteran. For each taxable
year beginning on or after January 1, 2011, each individual
taxpayer is entitled to a credit against the tax imposed by
subsections (a) and (b) of Section 201 of this Act in an amount
equal to the total amount of expenditures made by the taxpayer
during the taxable year for the purpose of modifying the
primary residence of a disabled veteran to accommodate that
veteran's disability. The amount of the credit may not exceed
$1,000 in any taxable year. No taxpayer may claim a credit
under this Section in more than one taxable year. The
Department shall promulgate rules setting forth qualifications
for expenditures.
For the purposes of this Section, "disabled veteran" means
a person who has served in the armed forces of the United
States and whose disability is of such a nature that the
federal government has authorized payment for purchase or

SB3816 Engrossed - 2 - LRB096 20655 HLH 36370 b
construction of specially adapted housing as set forth in the
United States Code, Title 38, Chapter 21, Section 2101.
Eligibility for a credit under this Section must be established
by certification from the Illinois Department of Veterans'
Affairs.
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 taxpayer's liability for the taxable year,
the excess credit may not be carried forward or back and shall
not be refunded to the taxpayer. This Section is exempt from
the provisions of Section 250.
Section 99. Effective date. This Act takes effect upon
becoming law.