100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018
HB2881

 

Introduced , by Rep. Allen Skillicorn

 

SYNOPSIS AS INTRODUCED:
 
New Act

    Creates the Charitable Tax Exemption Act. Provides that not-for-profit corporations that are exempt from taxation under Sections 501(c) or 501(d) of the Internal Revenue Code or organized under the General Not For Profit Corporation Act of 1986 are exempt from any tax imposed by the State or any unit of local government. Preempts home rule powers.


LRB100 09568 HLH 19735 b

FISCAL NOTE ACT MAY APPLY
HOME RULE NOTE ACT MAY APPLY

 

 

A BILL FOR

 

HB2881LRB100 09568 HLH 19735 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 1. Short title. This Act may be cited as the
5Charitable Tax Exemption Act.
 
6    Section 5. Exemption. Notwithstanding any other provision
7of law, on and after the effective date of this Act,
8not-for-profit corporations that are exempt from taxation
9under Sections 501(c) or 501(d) of the Internal Revenue Code or
10organized under the General Not For Profit Corporation Act of
111986 are exempt from any tax imposed by the State or any unit
12of local government, including, but not limited to, income
13taxes, use and occupation taxes, motor fuel taxes, automobile
14rental taxes, utility taxes, and property taxes. Nothing in
15this Section shall be construed to grant an exemption to any
16entity if that exemption violates the Illinois Constitution or
17the Constitution of the United States.
 
18    Section 10. Home rule. This Section is a limitation under
19subsection (g) of Section 6 of Article VII of the Illinois
20Constitution on the power of home rule units to tax.