SB3816 Engrossed

LRB096 20655 HLH 36370 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 the modification of residential 
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property to accommodate a disabled veteran.  For each taxable 
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year beginning on or after January 1, 2011, each individual 
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taxpayer is entitled to a credit against the tax imposed by 
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subsections (a) and (b) of Section 201 of this Act in an amount 
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equal to the total amount of expenditures made by the taxpayer 
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during the taxable year for the purpose of modifying the 
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primary residence of a disabled veteran to accommodate that 
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veteran's disability. The amount of the credit may not exceed 
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$1,000 in any taxable year.  No taxpayer may claim a credit 
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under this Section in more than one taxable year. The 
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Department shall promulgate rules setting forth qualifications 
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for expenditures.
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    For the purposes of this Section, "disabled veteran" means 
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a person who has served in the armed forces of
the
United 
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States and whose disability is of such a nature that the 
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federal
government has
authorized payment for purchase or 
 


 






SB3816 Engrossed
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LRB096 20655 HLH 36370 b




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construction of specially adapted housing as
set
forth in the 
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United States Code, Title 38, Chapter 21, Section 2101.  
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Eligibility for a credit under this Section must be established 
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by certification from the Illinois Department of Veterans' 
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Affairs. 
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    In no event shall a credit under this Section reduce the 
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taxpayer's liability to less than zero.  If the amount of the 
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credit exceeds the taxpayer's liability for the taxable year, 
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the excess credit may not be carried forward or back and shall 
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not be refunded to the taxpayer.  This Section is exempt from 
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the provisions of Section 250. 
 
 
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    Section 99. Effective date. This Act takes effect upon 
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becoming law.