103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
HB5152

 

Introduced 2/9/2024, by Rep. Kelly M. Cassidy

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 5/241 new
35 ILCS 5/242 new
5 ILCS 100/5-45.55 new

    Amends the Illinois Income Tax Act. Creates an income tax credit for each individual taxpayer who (i) is a healthcare provider who, for the purpose of providing lawful health care services in this State, permanently relocates during the taxable year to this State from a State with more restrictive abortion laws or more restrictive laws concerning access to other lawful health care, (ii) is a patient or the parent or guardian of a patient who, for the purpose of receiving those health care services in this State, permanently relocates during the taxable year to this State from a State with more restrictive abortion laws or more restrictive laws concerning the access to lawful health care, or (iii) is a qualified cohabitant of a person described in item (i) or (ii). Provides that the credit is in the amount of $500. Creates an income tax credit in the amount of $500 for taxpayers who are public school teachers or qualifying cohabitants of public school teachers who permanently relocate to the State from any other State as a result of content-based restrictions on educational materials imposed by the taxpayer's state of origin. Effective immediately.


LRB103 35168 HLH 67890 b

 

 

A BILL FOR

 

HB5152LRB103 35168 HLH 67890 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
5adding Sections 241 and 242 as follows:
 
6    (35 ILCS 5/241 new)
7    Sec. 241. Credit for reproductive or gender affirming
8care.
9    (a) For taxable years ending on or after December 31, 2024
10and ending before December 31, 2034, each individual taxpayer
11who (i) is a healthcare provider who, for the purpose of
12providing lawful health care in this State, permanently
13relocates during the taxable year to this State from a State
14with more restrictive abortion laws or more restrictive laws
15concerning access to other lawful health care, (ii) is a
16patient or the parent or guardian of a patient who, for the
17purpose of receiving lawful health care in this State,
18permanently relocates during the taxable year to this State
19from a State with more restrictive abortion laws or more
20restrictive laws concerning the access to other lawful health
21care, or (iii) is a qualified cohabitant of a person described
22in item (i) or (ii) is entitled to a credit against the taxes
23imposed by subsections (a) and (b) of Section 201 in the amount

 

 

HB5152- 2 -LRB103 35168 HLH 67890 b

1of $500. The Department may adopt rules concerning
2verification of the taxpayer's eligibility for the credit
3under this Section, including a requirement that the taxpayer
4shall submit an affidavit detailing his or her eligibility for
5the credit.
6    (b) In no event shall a credit under this Section reduce
7the taxpayer's liability to less than zero. If the amount of
8the credit exceeds the tax liability for the year, the excess
9may be refunded to the taxpayer.
10    (c) As used in this Section:
11    "Healthcare provider" means a person who is:
12        (1) a physician licensed to practice medicine in all
13    of its branches;
14        (2) an advanced practice registered nurse;
15        (3) a registered professional nurse;
16        (4) a licensed practical nurse;
17        (5) a physician assistant;
18        (6) a certified nurse midwife;
19        (7) a clinical psychologist;
20        (8) a social worker;
21        (9) a licensed marriage and family therapist;
22        (10) a professional counselor or clinical professional
23    counselor;
24        (11) a genetic counselor; or
25        (12) a registered surgical assistant or registered
26    surgical technologist.

 

 

HB5152- 3 -LRB103 35168 HLH 67890 b

1    "Lawful health care" has the meaning given to that term in
2the Lawful Health Care Activity Act.
3    "Qualified cohabitant" means a person who cohabits with
4the taxpayer on a resident, continuing conjugal basis.
 
5    (35 ILCS 5/242 new)
6    Sec. 242. Credit for educators.
7    (a) For taxable years ending on or after December 31, 2024
8and ending before December 31, 2034, each individual taxpayer
9who (i) is a public school teacher who permanently relocates
10during the taxable year to this State from any other State as a
11result of content-based restrictions on educational materials
12imposed by the taxpayer's state of origin or (ii) is a
13qualified cohabitant of a public school teacher described in
14item (i) is entitled to a credit against the taxes imposed by
15subsections (a) and (b) of Section 201 in the amount of $500.
16The Department may adopt rules concerning verification of the
17taxpayer's eligibility for the credit under this Section,
18including a requirement that the taxpayer shall submit an
19affidavit detailing his or her eligibility for the credit.
20    (b) In no event shall a credit under this Section reduce
21the taxpayer's liability to less than zero. If the amount of
22the credit exceeds the tax liability for the year, the excess
23may be refunded to the taxpayer.
24    (c) As used in this Section, "qualified cohabitant" means
25a person who cohabits with the taxpayer on a resident,

 

 

HB5152- 4 -LRB103 35168 HLH 67890 b

1continuing conjugal basis.
 
2    Section 10. The Illinois Administrative Procedure Act is
3amended by adding Section 5-45.55 as follows:
 
4    (5 ILCS 100/5-45.55 new)
5    Sec. 5-45.55. Emergency rulemaking. To provide for the
6expeditious and timely implementation of this amendatory Act
7of the 103rd General Assembly, emergency rules implementing
8this amendatory Act of the 103rd General Assembly may be
9adopted in accordance with Section 5-45 by the Department of
10Revenue. The adoption of emergency rules authorized by Section
115-45 and this Section is deemed to be necessary for the public
12interest, safety, and welfare.
13    This Section is repealed one year after the effective date
14of this amendatory Act of the 103rd General Assembly.
 
15    Section 99. Effective date. This Act takes effect upon
16becoming law.