101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020
HB4858

 

Introduced 2/18/2020, by Rep. Michael T. Marron

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 5/232 new

    Amends the Illinois Income Tax Act. Creates a credit in an amount equal to $5,000 for taxpayers that first begin to operate an onsite clinic for use by employees of the taxpayer during the taxable year. Effective immediately.


LRB101 16929 HLH 66329 b

FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

HB4858LRB101 16929 HLH 66329 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 5. The Illinois Income Tax Act is amended by adding
5Section 232 as follows:
 
6    (35 ILCS 5/232 new)
7    Sec. 232. Credit for employee clinics.
8    (a) For taxable years beginning on or after January 1,
92020, there shall be allowed a credit against the tax imposed
10by subsections (a) and (b) of Section 201 of this Act in amount
11equal to $5,000 for each taxpayer that first begins to operate
12an onsite clinic for use by employees of the taxpayer during
13the taxable year.
14    (b) In no event shall a credit under this Section reduce a
15taxpayer's liability to less than zero. If the amount of the
16credit exceeds the tax liability for the year, the excess may
17be carried forward and applied to the tax liability for the 5
18taxable years following the excess credit year. The tax credit
19shall be applied to the earliest year for which there is a tax
20liability. If there are credits for more than one year that are
21available to offset liability, the earlier credit shall be
22applied first.
23    (c) The Department of Labor, in collaboration with the

 

 

HB4858- 2 -LRB101 16929 HLH 66329 b

1Department of Revenue, shall adopt rules to implement the
2provisions of this Section.
3    (d) For the purposes of this Section, "onsite clinic" means
4a facility, operated at the expense of the taxpayer claiming
5the credit, that offers one or more medical and wellness
6services delivered by licensed healthcare providers to the
7taxpayer's employees and is open on a regular basis during the
8taxable year.
9    (e) This Section is exempt from the provisions of Section
10250.
 
11    Section 99. Effective date. This Act takes effect upon
12becoming law.