96TH GENERAL ASSEMBLY
State of Illinois
2009 and 2010
HB4843


 
Introduced 1/15/2010, by Rep. Jack McGuire
 
SYNOPSIS AS INTRODUCED:
 		





 








35 ILCS 5/806










     Amends the Illinois Income Tax Act.  Provides that taxpayers who are blind are exempt from the penalty for failure to pay estimated taxes.  Defines "blind".  Effective immediately.
  















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FISCAL NOTE ACT MAY APPLY
















 


 


A BILL FOR









 




  






HB4843

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1
    AN ACT concerning revenue.
  
 
2
    Be it enacted by the People of the State of Illinois,
 
3
represented in the General Assembly:
  
 
 
4
    Section 5. The Illinois Income Tax Act is amended  by 
5
changing Section 806 as follows:
 


6
    (35 ILCS 5/806)



7
    (Text of Section before amendment by P.A. 96-339)

8
    Sec. 806. Exemption from penalty. An individual taxpayer 
9
shall not be
subject to a penalty for failing to pay estimated 
10
tax as required by Section
803 if the
taxpayer is (i) 65 years 
11
of age or older and is a permanent resident of a nursing
home 
12
or (ii) blind.
For purposes of this Section, "nursing home" 
13
means a skilled nursing or
intermediate long term care facility 
14
that is subject to licensure by the
Illinois
Department of 
15
Public Health under the Nursing Home Care Act. For purposes of 
16
this Section, "blind" means a person whose central visual 
17
acuity does not exceed 20/200 in the better eye with correcting 
18
lenses or whose visual acuity, if better than 20/200, is 
19
accompanied by a limit to the field of vision in the better eye 
20
to such a degree that its widest diameter subtends an angle of 
21
no greater than 20 degrees. In determining whether an 
22
individual is blind, there shall be an examination by a 
23
physician skilled in diseases of the eye, or by an optometrist, 
 


 






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1
whichever the individual shall select.

2
(Source: P.A. 90-491, eff. 1-1-98.)

 
3
    (Text of Section after amendment by P.A. 96-339)

4
    Sec. 806. Exemption from penalty. An individual taxpayer 
5
shall not be
subject to a penalty for failing to pay estimated 
6
tax as required by Section
803 if the
taxpayer is (i) 65 years 
7
of age or older and is a permanent resident of a nursing
home 
8
or (ii) blind.
For purposes of this Section, "nursing home" 
9
means a skilled nursing or
intermediate long term care facility 
10
that is subject to licensure by the
Illinois
Department of 
11
Public Health under the Nursing Home Care Act or the MR/DD 
12
Community Care Act. For purposes of this Section, "blind" means 
13
a person whose central visual acuity does not exceed 20/200 in 
14
the better eye with correcting lenses or whose visual acuity, 
15
if better than 20/200, is accompanied by a limit to the field 
16
of vision in the better eye to such a degree that its widest 
17
diameter subtends an angle of no greater than 20 degrees. In 
18
determining whether an individual is blind, there shall be an 
19
examination by a physician skilled in diseases of the eye, or 
20
by an optometrist, whichever the individual shall select.

21
(Source: P.A. 96-339, eff. 7-1-10.)

  
 
22
    Section 95. No acceleration or delay. Where this Act makes 
23
changes in a statute that is represented in this Act by text 
24
that is not yet or no longer in effect (for example, a Section 
 


 






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1
represented by multiple versions), the use of that text does 
2
not accelerate or delay the taking effect of (i) the changes 
3
made by this Act or (ii) provisions derived from any other 
4
Public Act.
 
5
    Section 99. Effective date. This Act takes effect upon 
6
becoming law.