95TH GENERAL ASSEMBLY
State of Illinois
2007 and 2008
HB3417


 
Introduced 2/27/2007, by Rep. Ron Stephens
 
SYNOPSIS AS INTRODUCED:
 		













10 ILCS 5/22-20 new






35 ILCS 5/218 new






30 ILCS 805/8.31 new










    Amends the Election Code and the  Illinois Income Tax Act. Creates a tax credit, for taxable years ending on or after December 31, 2008 and on or before December 30, 2013, for individual taxpayers who, during the taxable year, vote in a general primary or general election. Provides that the amount of the credit is $50. Provides that the credit may not be carried forward or back and may not reduce the taxpayer's liability to less than zero. Requires each election authority must mail, to each person who voted in a general primary or general election in the previous year for verification of eligibility for the tax credit. Amends the State Mandates Act to require implementation without reimbursement.    
















LRB095 09361 BDD 29556 b

















FISCAL NOTE ACT MAY APPLY


STATE MANDATES ACT MAY REQUIRE REIMBURSEMENT
















 


 


A BILL FOR









 











HB3417

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    AN ACT concerning revenue.

 
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    Be it enacted by the People of the State of Illinois,
 
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represented in the General Assembly:


 
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    Section 5. The Election Code is amended  by adding Section 
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22-20 as follows:
 
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    (10 ILCS 5/22-20 new)

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    Sec. 22-20. Mailing of tax credit certificates. On or 
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before February 15 of each year, each election authority must 
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mail, to each person who voted in a general primary or general 
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election in the previous year, a tax credit certificate for the 
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purposes of the credit set forth under Section 218 of the 
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Illinois Income Tax Act. The certificate must be in the form 
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and manner required by the Department of Revenue, in 
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cooperation with the State Board of Elections.

 
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    Section 10. The Illinois Income Tax Act is amended  by 
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adding Section 218 as follows:
 
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    (35 ILCS 5/218  new)
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    Sec. 218. Credit for voting.
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    (a) For taxable years ending on or after December 31, 2008 
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and on or before December 30, 2013, each individual taxpayer 
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who, during the taxable year, voted in a general primary or 
 


 






HB3417
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general  election is entitled to a credit against the tax 
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imposed under subsections (a) and (b) of Section 201 in an 
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amount equal of $50.
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    (b) To receive the credit under this Section, the taxpayer 
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must submit with his or her tax return the tax credit 
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certificate received from the election authority under Section 
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22-20 of the Election Code. The Department, in cooperation with 
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the State Board of Elections, must adopt rules for the 
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administration of this Section, including the form of the tax 
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credit certificate.

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    (c) The credit under this Section may not be carried 
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forward or back and may not reduce the taxpayer's liability to 
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less than zero.

 
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    Section 90. The State Mandates Act is amended by adding 
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Section 8.31 as follows:
 
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    (30 ILCS 805/8.31 new)
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    Sec. 8.31. Exempt mandate. Notwithstanding Sections 6 and 8 
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of this Act, no reimbursement by the State is required for the 
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implementation of any mandate created by this amendatory Act of 
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the 95th General Assembly.