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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The Illinois Income Tax Act is amended by | |||||||||||||||||||
5 | adding Section 234 as follows: | |||||||||||||||||||
6 | (35 ILCS 5/234 new) | |||||||||||||||||||
7 | Sec. 234. Family caregiver tax credit. | |||||||||||||||||||
8 | (a) As used in this Section: | |||||||||||||||||||
9 | "Activities of daily living" means everyday functions and | |||||||||||||||||||
10 | activities that individuals usually perform without help, | |||||||||||||||||||
11 | including, but not limited to, bathing, continence, dressing, | |||||||||||||||||||
12 | eating, toileting, and transferring. | |||||||||||||||||||
13 | "Eligible expenditure" means costs associated with: | |||||||||||||||||||
14 | (1) improvements or alterations to the family | |||||||||||||||||||
15 | caregiver's or eligible family member's principal | |||||||||||||||||||
16 | residence to permit the eligible family member to remain | |||||||||||||||||||
17 | mobile, safe, and independent; | |||||||||||||||||||
18 | (2) the purchase or lease of equipment that has been | |||||||||||||||||||
19 | certified by a licensed health care provider as necessary | |||||||||||||||||||
20 | to assist an eligible family member in carrying out one or | |||||||||||||||||||
21 | more activities of daily living; or | |||||||||||||||||||
22 | (3) other goods, services, or supports that assist the | |||||||||||||||||||
23 | family caregiver in providing care to an eligible family |
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1 | member, including, but not limited to, expenditures | ||||||
2 | related to hiring a home care aide or personal care | ||||||
3 | attendant, respite care, adult day health, transportation, | ||||||
4 | legal and financial services, and assistive technology to | ||||||
5 | care for their eligible family member. | ||||||
6 | "Eligible family member" means an individual who during | ||||||
7 | the taxable year for which the credit is sought: | ||||||
8 | (1) is at least 18 years of age; | ||||||
9 | (2) requires assistance with at least one activity of | ||||||
10 | daily living as certified by a licensed health care | ||||||
11 | provider; | ||||||
12 | (3) is a resident of the State; and | ||||||
13 | (4) qualifies as a dependent, spouse, parent, or other | ||||||
14 | relation by blood, marriage, or civil union,
including an | ||||||
15 | in-law, sibling, grandparent, grandchild, step-parent, | ||||||
16 | step-child, aunt, uncle, niece, or nephew of the family | ||||||
17 | caregiver, or any individual whose close association with | ||||||
18 | the family caregiver is the equivalent of a family | ||||||
19 | relationship. | ||||||
20 | "Family caregiver" means an unpaid caregiver who, during | ||||||
21 | the taxable year for which the credit is sought: | ||||||
22 | (1) is an Illinois resident and taxpayer; | ||||||
23 | (2) had uncompensated eligible expenditures, as | ||||||
24 | described in subsection (a), with respect to one or more | ||||||
25 | eligible family members during the taxable year; and | ||||||
26 | (3) had an adjusted gross income of less than $75,000 |
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1 | for an individual and $150,000 for spouses filing a joint | ||||||
2 | return; in the case of a joint return, the term "family | ||||||
3 | caregiver" includes the individual and the individual's | ||||||
4 | spouse. | ||||||
5 | (b) For taxable years beginning on or after January 1, | ||||||
6 | 2024, a taxpayer who is a family caregiver is eligible to | ||||||
7 | receive a nonrefundable credit against the taxes imposed by | ||||||
8 | subsections (a) and (b) of Section 201 in an amount equal to | ||||||
9 | 100% of the eligible expenditures incurred by the taxpayer | ||||||
10 | during the taxable year, subject to the maximum allowable | ||||||
11 | credit under this subsection. No taxpayer shall be entitled to | ||||||
12 | claim a tax credit under this Section for the same eligible | ||||||
13 | expenditures claimed by another taxpayer. | ||||||
14 | The total amount of tax credits claimed by family | ||||||
15 | caregivers for the same eligible family member shall not | ||||||
16 | exceed $1,500. If 2 or more family caregivers claim more than | ||||||
17 | $1,500 in tax credits for the same eligible family member, | ||||||
18 | then the total amount of the credit allowed shall be allocated | ||||||
19 | in amounts proportionate to each eligible taxpayer's share of | ||||||
20 | the total amount of the eligible expenditures for the eligible | ||||||
21 | family member. A taxpayer may claim a credit for only one | ||||||
22 | eligible family member per taxable year. | ||||||
23 | A taxpayer may not claim a tax credit under this Section | ||||||
24 | for expenses incurred in carrying out general household | ||||||
25 | maintenance activities, such as painting, plumbing, electrical | ||||||
26 | repairs, or exterior maintenance. |
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1 | (c) Department on Aging shall adopt rules for the | ||||||
2 | implementation of this Section. | ||||||
3 | (d) A taxpayer claiming a credit under this Act shall, | ||||||
4 | upon showing proof of eligible expenditures, receive from the | ||||||
5 | Department on Aging a certificate of verification regarding | ||||||
6 | eligibility for the credit under this Section. The taxpayer | ||||||
7 | shall submit to the Department of Revenue a copy of the | ||||||
8 | certificate of verification received for the taxable year. | ||||||
9 | (e) By November 1, 2025 and each November 1 thereafter the | ||||||
10 | Department of Revenue shall file a report with the Governor | ||||||
11 | and the General Assembly and publish on its website the total | ||||||
12 | amount of tax credits claimed under this Section and the total | ||||||
13 | number of taxpayers who received the credit for the preceding | ||||||
14 | fiscal year. | ||||||
15 | (f) This Section is exempt from the provisions of Section | ||||||
16 | 250.
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17 | Section 99. Effective date. This Act takes effect upon | ||||||
18 | becoming law.
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