96TH GENERAL ASSEMBLY
State of Illinois
2009 and 2010
HB5208


 
Introduced 2/3/2010, by Rep. Dan Brady
 
SYNOPSIS AS INTRODUCED:
 		













35 ILCS 5/219 new










    Amends the Illinois Income Tax Act. Authorizes a credit to individual taxpayers of $0.505 per mile of motor vehicle travel in the taxpayer's personal vehicle delivering meals as an unpaid volunteer as part of a non-profit nutritional program, but not to exceed $500 per taxable year. Defines a "non-profit nutritional program". Provides that the credit may not reduce the taxpayer's liability to less than zero and may not be carried forward or back. Effective immediately.
















LRB096 16142 HLH 31392 b

















FISCAL NOTE ACT MAY APPLY
















 


 


A BILL FOR









 











HB5208

LRB096 16142 HLH 31392 b






1
    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 voluntary meal deliverers.
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    (a) For each taxable year ending on or after December 31, 
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2010, each individual taxpayer is entitled to a credit against 
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the tax imposed by subsections (a) and (b) of Section 201 of 
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this Act in an amount equal to $0.505 per mile of motor vehicle 
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travel in the taxpayer's personal vehicle delivering meals as 
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an unpaid volunteer as part of a non-profit nutritional 
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program, but not to exceed $500 per taxable year.
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    (b) For purposes of this Section, "non-profit nutritional 
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program" means a program that provides free or low-cost meals 
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to members of an Illinois community and that is operated on a 
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non-profit basis.
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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 not be carried forward or carried back. 
 

 


 






HB5208
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LRB096 16142 HLH 31392 b




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