093_HB2487

 
                                     LRB093 09880 DRJ 10128 b

 1        AN ACT in relation to persons in military service.

 2        Be it enacted by the People of  the  State  of  Illinois,
 3    represented in the General Assembly:

 4        Section  5.  The  Military Code of Illinois is amended by
 5    adding Section 100.5 as follows:

 6        (20 ILCS 1805/100.5 new)
 7        Sec.  100.5  Illinois  National  Guard;   Soldiers'   and
 8    Sailors' Civil Relief Act of 1940.
 9        (a)  Notwithstanding any other provision of law, a person
10    who  is a member of the Illinois National Guard and who is on
11    active duty shall be accorded all of the relief and  benefits
12    under  the  laws  of  this State that are accorded to federal
13    military personnel on active duty  under  the  Soldiers'  and
14    Sailors'  Civil  Relief  Act  of  1940,  as  now or hereafter
15    amended, if the person on active duty provides written notice
16    of his or her active duty in the same manner that  notice  is
17    provided under the Soldiers' and Sailors' Civil Relief Act of
18    1940.
19        (b)  Notwithstanding any other provision of law, a person
20    who  is a member of the federal military and who is on active
21    duty shall be accorded all of the relief and  benefits  under
22    the  laws of this State that are accorded to the person under
23    the Soldiers' and Sailors' Civil Relief Act of 1940,  as  now
24    or  hereafter  amended, if the person on active duty provides
25    notice of his or her active  duty  under  the  Soldiers'  and
26    Sailors' Civil Relief Act of 1940.
27        (c)  A  person  who  has provided notice under subsection
28    (a) or (b) shall, within 30 days after the termination of his
29    or her active duty, provide written notice of the termination
30    of his or her active duty to the person to  whom  notice  was
31    provided under subsection (a) or (b).
 
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 1        (d)  For purposes of this Section, the term "active duty"
 2    means:  (i)  when  used in reference to the Illinois National
 3    Guard, a period of active duty in excess  of  30  consecutive
 4    days  pursuant  to orders of the Governor, whether or not for
 5    training, either under Title 32 of the United States Code  or
 6    under  State  Active Duty pursuant to the laws of this State;
 7    and  (ii)  when  used  in  reference  to   federal   military
 8    personnel, the same thing as "military service" as defined in
 9    subsection  (1)  of Section 511 of the Soldiers' and Sailors'
10    Civil Relief Act of 1940.
11    (Source: Laws 1963, p. 152.)

12        Section 10.  The Illinois Income Tax Act  is  amended  by
13    adding Section 213 as follows:

14        (35 ILCS 5/213 new)
15        Sec. 213.  Armed service support credit.
16        (a)  Intent.  The armed service support credit authorized
17    by  this  Section  is  to compensate the homeland spouse of a
18    serviceperson called up to  active  duty  for  the  time  and
19    effort  needed  to  deal  with  the absent spouse's interests
20    while the absent spouse  is away on active duty.
21        (b)  Credit.   For  taxable  years  ending  on  or  after
22    December 31,2003, each  taxpayer  is  entitled  to  a  credit
23    against the tax imposed by subsections (a) and (b) of Section
24    201  in the amount of $1,000 per taxable year if, at any time
25    during the taxable year,  the  taxpayer's  spouse  served  on
26    active  duty  in  the  Illinois  National  Guard or a reserve
27    component of the armed forces of the United States.
28        (c)  Carryforward.  If the amount of the  credit  exceeds
29    the  tax  liability  for  the year, the excess may be carried
30    forward and applied to the tax liability of  the  10  taxable
31    years  following the excess credit year.  The credit shall be
32    applied to the  earliest  year  for  which  there  is  a  tax
 
                            -3-      LRB093 09880 DRJ 10128 b
 1    liability.   If there are credits from more than one tax year
 2    that are available to offset a liability, the earlier  credit
 3    shall be applied first.
 4        (d)  Sunset  exemption.   This Section is exempt from the
 5    provisions of Section 250.

 6        Section 99.  Effective date.  This Act takes effect  upon
 7    becoming law.