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| 1 | AMENDMENT TO HOUSE BILL 3189
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| 2 | AMENDMENT NO. ______. Amend House Bill 3189 by replacing | ||||||
| 3 | everything after the enacting clause with the following:
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| 4 | "Section 5. The Illinois Income Tax Act is amended by | ||||||
| 5 | adding Section 224 as follows: | ||||||
| 6 | (35 ILCS 5/224 new) | ||||||
| 7 | Sec. 224. Residential accessibility modifications. | ||||||
| 8 | (a) For taxable years beginning on or after January 1, | ||||||
| 9 | 2016, any taxpayer who retrofits a newly purchased or existing | ||||||
| 10 | residence to improve accessibility for an elderly or disabled | ||||||
| 11 | individual shall be allowed a credit against the tax imposed | ||||||
| 12 | under subsections (a) and (b) of Section 201 of this Act. The | ||||||
| 13 | credit shall be based on the eligible costs incurred for the | ||||||
| 14 | installation or construction of the modifications, but the | ||||||
| 15 | credit shall not exceed $2,500 for each eligible residence. The | ||||||
| 16 | credit shall be allowed for the taxable year in which the | ||||||
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| 1 | construction or installation of the modification has been | ||||||
| 2 | completed. | ||||||
| 3 | (b) The credit shall apply on a first-come, first served | ||||||
| 4 | basis. In no event shall a credit under this Section reduce a | ||||||
| 5 | taxpayer's liability to less than zero. If the amount of the | ||||||
| 6 | credit exceeds the taxpayer's liability for the taxable year, | ||||||
| 7 | then the amount that exceeds the tax liability may be carried | ||||||
| 8 | over for credit against the income taxes of the taxpayer in the | ||||||
| 9 | next 5 taxable years or until the total amount of the tax | ||||||
| 10 | credit issued has been taken, whichever is sooner. | ||||||
| 11 | (c) "Eligible costs" means costs associated with home | ||||||
| 12 | modifications listed under the Home Services Program | ||||||
| 13 | administered by the Department of Human Services (Part 686 of | ||||||
| 14 | Title 89 of the Illinois Administrative Code), including, but | ||||||
| 15 | not limited to, ramps, grab-bars, widening door-ways, and other | ||||||
| 16 | changes to enhance the independence of a disabled or elderly | ||||||
| 17 | individual. The Department of Human Services shall review the | ||||||
| 18 | proposed changes and issue a certification of approval to the | ||||||
| 19 | taxpayer. The taxpayer must provide documentation of the | ||||||
| 20 | disability of the disabled resident to the Department of Human | ||||||
| 21 | Services. The taxpayer shall attach the certification to the | ||||||
| 22 | applicable income tax return. | ||||||
| 23 | (d) This Section is exempt from the provisions of Section | ||||||
| 24 | 250.".
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