SB1135sam001 102ND GENERAL ASSEMBLY

Sen. Doris Turner

Filed: 4/16/2021

 

 


 

 


 
10200SB1135sam001LRB102 04969 HLH 25431 a

1
AMENDMENT TO SENATE BILL 1135

2    AMENDMENT NO. ______. Amend Senate Bill 1135 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Illinois Income Tax Act is amended by
5adding Section 232 as follows:
 
6    (35 ILCS 5/232 new)
7    Sec. 232. Health care workers.
8    (a) For taxable years beginning on or after January 1,
92022 and beginning prior to January 1, 2027, each taxpayer who
10is employed as a health care worker during the taxable year and
11whose household income is less than the maximum income
12limitation for that taxable year is entitled to a credit
13against the taxes imposed by subsections (a) and (b) of
14Section 201 in an amount equal to $500.
15    (b) In no event shall a credit under this Section reduce a
16taxpayer's liability to less than zero. If the amount of

 

 

10200SB1135sam001- 2 -LRB102 04969 HLH 25431 a

1credit exceeds the tax liability for the year, the excess may
2be carried forward and applied to the tax liability for the 5
3taxable years following the excess credit year. The tax credit
4shall be applied to the earliest year for which there is a tax
5liability. If there are credits for more than one year that are
6available to offset liability, the earlier credit shall be
7applied first.
8    (c) As used in this Section:
9    "Health care worker" means a person who is employed to
10provide direct patient care services, including a physician,
11dentist, dental assistant, physical therapist, occupational
12therapist, respiratory therapist, advanced practice registered
13nurse, registered nurse, licensed practical nurse, nursing
14assistant, physician assistant, or x-ray or laboratory
15technician.
16    "Maximum income limitation" means a federal adjusted gross
17income of (i) $150,000 for married taxpayers filing a joint
18return and (ii) $100,000 for all other taxpayers.
 
19    Section 99. Effective date. This Act takes effect upon
20becoming law.".