101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020
HB4859

 

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

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 5/232 new

    Amends the Illinois Income Tax Act. Creates an income tax credit in an amount equal to the expenses paid by a taxpayer for any aggressive medical treatment for a qualifying employee. Provides that the credit is limited to $1,000 per employee in any taxable year and $5,000 in credits in total in any taxable year.


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FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

HB4859LRB101 16928 HLH 66328 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 medical treatment for qualifying
8employees.
9    (a) For taxable years ending on or after December 31, 2020,
10there shall be allowed a credit against the tax imposed by
11subsections (a) and (b) of Section 201 of this Act in an amount
12equal to the expenses paid by a taxpayer for any aggressive
13medical treatment for a qualifying employee. The tax credit
14under this subsection may be claimed for the taxable year in
15which the taxpayer paid for the aggressive medical treatment on
16behalf of the qualifying employee. The taxpayer may not claim
17more than $1,000 in credits under this Section per employee in
18any taxable year, nor may the taxpayer claim more than $5,000
19in credits under this Section in total in any taxable year.
20    (b) In no event shall a credit under this Section reduce a
21taxpayer's liability to less than zero. If the amount of the
22credit exceeds the tax liability for the year, the excess may
23be carried forward and applied to the tax liability for the 5

 

 

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1taxable years immediately following the excess credit year. The
2tax credit shall be applied to the earliest year for which
3there is a tax liability. If there are credits for more than
4one year that are available to offset liability, the earlier
5credit shall be applied first.
6    (c) The Department of Labor, in collaboration with the
7Department of Revenue, may adopt rules to implement the
8provisions of this Section.
9    (d) As used in this Section:
10        "Aggressive medical treatment" means medical
11    procedures or treatment that are not covered by allowed
12    workers' compensation benefits under the Workers'
13    Compensation Act.
14        "Qualifying employee" means a person who is employed by
15    the taxpayer during the taxable year and is receiving or
16    has received workers' compensation benefits, pursuant to
17    the Workers' Compensation Act.
18    (e) This Section is exempt from the provisions of Section
19250.