HB2263 Engrossed

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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 Illinois Income Tax Act is amended  by adding 
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Section 218 as follows:
 
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    (35 ILCS 5/218 new)

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    Sec. 218. Elderly caregiver tax credit.
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    (a)  For each tax year beginning on or after January 1, 
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2010, an individual taxpayer who is an eligible elderly 
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caregiver is entitled to a credit against tax imposed by 
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subsections (a) and (b) of Section 201 in an amount equal to 
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20% of the total amount expended for qualified caregiving 
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expenses in the tax year for which the credit is claimed.  The 
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amount of the credit may not exceed $300.
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    (b) The tax credit may not exceed the taxpayer's liability.  
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If the amount of the tax credit exceeds the tax liability for 
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the year, the excess may be carried forward and applied to the 
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tax liability of the taxable year following the excess credit 
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year.
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    (c)  The eligible elderly caregiver claiming a credit under 
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this Section shall retain any required physician certification 
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of disability and other information that the Department may 
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require and shall make that certification and other required 
 


 






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information available to the Department upon request.
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    (d)  As used in this Section:
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        (1) "Eligible elderly caregiver" means an individual 
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    who:
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            (A) cares for an elderly person, age 60 or older, 
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        who: is related by blood, marriage, or adoption; is 
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        unable to attend to his or her daily needs without the 
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        assistance or regular supervision of a caregiver due to 
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        mental or physical impairment, as certified by a 
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        physician licensed to practice medicine in all of its 
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        branches under the Medical Practice Act of 1987; under 
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        no circumstances, is able or allowed to operate a motor 
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        vehicle; and does not receive funding or services 
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        through Medicaid or social services block grant 
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        funding;
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            (B) lives in the same residence as the elderly 
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        person meeting the requirements described in item (A) 
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        for an aggregate of more than 6 months during the tax 
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        year; and
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            (C) does not receive monetary compensation for 
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        providing care for the elderly person meeting the 
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        requirements of item (A).
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        (2) "Qualified caregiving expenses" means payments by  
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    the eligible elderly caregiver for personal care attendant 
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    services and health care equipment and supplies that have 
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    been determined to be medically necessary by a physician 
 


 






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    and that are:
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            (A) provided to the elderly person; and
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            (B) purchased or obtained from an organization or 
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        individual not related to the eligible elderly 
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        caregiver or the elderly person.

 

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    Section 99. Effective date. This Act takes effect upon 
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becoming law.