96TH GENERAL ASSEMBLY
State of Illinois
2009 and 2010
HB5111


 
Introduced 1/29/2010, by Rep. Tom Cross - Timothy L. Schmitz - Michael G. Connelly
 
SYNOPSIS AS INTRODUCED:
 		





 







35 ILCS 5/219 new











     Amends the Illinois Income Tax Act.  Creates a credit in an amount equal to 10%, but in no event to exceed $1,200, of the gross wages paid by the taxpayer to any person with a developmental disability in the course of that person's sustained employment during the taxable year.  Defines "sustained employment" as a period of employment that is not less than 185 days during the taxable year.  Exempts the credit from the Act's automatic sunset provision.  Effective immediately.
  















LRB096 19340 HLH 34731 b

















FISCAL NOTE ACT MAY APPLY
















 


 


A BILL FOR









 




  






HB5111

LRB096 19340 HLH 34731 b





  
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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 219 as follows:
 
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    (35 ILCS 5/219 new)
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    Sec. 219. Credit for wages paid to persons with a 
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developmental disability.
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    (a) For each taxable year beginning on or after January 1, 
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2010, each taxpayer is entitled to a credit against the tax 
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imposed by subsections (a) and (b) of Section 201 of this Act 
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in an amount equal to 10%, but in no event to exceed $1,200, of 
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the gross wages paid by the taxpayer to any person with a 
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developmental disability in the course of that person's 
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sustained employment during the taxable year.  For partners, 
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shareholders of Subchapter S corporations, and owners of 
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limited liability companies, if the liability company is 
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treated as a partnership for purposes of federal and State 
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income taxation, there shall be allowed a credit under this 
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Section to be determined in accordance with the determination 
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of income and distributive share of income under Sections 702 
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and 704 and Subchapter S of the Internal Revenue Code.
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    (b) For the purposes of this Section, "developmental 
 


 






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1
disability" means a
severe, chronic disability of a person 
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which: 
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        (1) is attributable to a mental or physical impairment 
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    or combination of
mental and physical impairments; 
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        (2) is manifested before the person attains age 22; 
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        (3) is likely to continue indefinitely; and 
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        (4) results in substantial functional limitations in 3 
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    or more of the
following areas of major life activity: (i) 
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    self-care, (ii) receptive and
expressive language, (iii) 
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    learning, (iv) mobility, (v) self-direction,
(vi) capacity 
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    for independent living, and (vii) economic 
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    self-sufficiency. 
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    For the purpose of this Section, "sustained employment" 
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means a period of employment that is not less than 185 days 
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during the taxable year. 
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    (c) In no event shall a credit under this Section reduce 
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the taxpayer's liability to less than zero. If the amount of 
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the credit exceeds the tax liability for the year, the excess 
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may be carried forward and applied to the tax liability of the 
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5 taxable years following the excess credit year. The tax 
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credit shall be applied to the earliest year for which there is 
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a tax liability. If there are credits for more than one year 
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that are available to offset a liability, the earlier credit 
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shall be applied first. 
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    (d)  This Section is exempt from the provisions of Section 
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250. 
 
 
 


 






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1
    Section 99. Effective date. This Act takes effect upon 
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becoming law.