Illinois General Assembly - Bill Status for HB1107
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 Bill Status of HB1107  93rd General Assembly

Short Description:  INC TAX-ASSISTIVE DEVICE CREDT

House Sponsors
Rep. Lee A. Daniels - Patricia R. Bellock - Rosemary Mulligan - Bob Biggins - Jack McGuire

Senate Sponsors
(Sen. Kathleen L. Wojcik)

Last Action
DateChamber Action
  1/11/2005HouseSession Sine Die

Statutes Amended In Order of Appearance
35 ILCS 5/213 new


Synopsis As Introduced
Amends the Illinois Income Tax Act. Provides that, beginning with taxable years ending on or after December 31, 2003, each taxpayer that is a small business, defined as a business that (i) has 14 employees or less and (ii) has a gross income, for federal income tax purposes, of $3,000,000 or less in the taxable year, is entitled to an income tax credit in the amount of 50% of the amount spent by the taxpayer in the taxable year, up to a maximum credit of $2,500 in the taxable year, for modifications to or the purchase of assistive devices for people with disabilities to improve their functional capabilities on the job. Provides that the tax credit may not reduce the taxpayer's liability to less than zero but may be carried forward for 5 taxable years. Exempts the credit from the sunset provisions of the Act. Effective immediately.

 Fiscal Note (Illinois Department of Revenue)
 The credit will probably reduce revenue no more than a few million dollars per year. In order to use the credit, taxpayers must have a tax liability and two-thirds of corporate filers do not have a tax liability. However, the bill does not specify exactly what expenses qualify for the credit, so the Department will have to determine eligible expenses by rule. The bill also does not provide a definition of what qualifies as a "disability".

House Committee Amendment No. 1
Provides that the credit is for the purchase of assistive technology devices (now, for assistive devices). Defines "assistive technology device" as any item, piece of equipment, or product system, whether acquired commercially, off the shelf, modified, or customized, that is used to increase, maintain, or improve functional capabilities of individuals with disabilities.

House Committee Amendment No. 2
Deletes everything after the enacting clause. Reinserts the bill as amended by House Amendment No. 1 but also defines "people with disabilities" to include any person who has a physical or mental impairment that substantially limits one or more of the major life activities of the individual, who has a record of such an impairment, or who is regarded as having such an impairment. Effective immediately.

Actions 
DateChamber Action
  2/3/2003HouseFiled with the Clerk by Rep. Lee A. Daniels
  2/4/2003HouseFirst Reading
  2/4/2003HouseReferred to Rules Committee
  2/5/2003HouseAssigned to Revenue Committee
  2/21/2003HouseAdded Chief Co-Sponsor Rep. Patricia R. Bellock
  2/26/2003HouseAdded Chief Co-Sponsor Rep. Rosemary Mulligan
  3/5/2003HouseFiscal Note Filed
  3/6/2003HouseHouse Committee Amendment No. 1 Filed with Clerk by Revenue Committee
  3/6/2003HouseHouse Committee Amendment No. 1 Adopted by Voice Vote; Revenue Sub-committee
  3/6/2003HouseRemains in Revenue Committee
  3/6/2003HouseAdded Chief Co-Sponsor Rep. Bob Biggins
  3/13/2003HouseHouse Committee Amendment No. 2 Filed with Clerk by Revenue Committee
  3/13/2003HouseHouse Committee Amendment No. 2 Adopted in Revenue Committee; by Voice Vote
  3/13/2003HouseDo Pass as Amended / Short Debate Revenue Committee; 009-000-000
  3/13/2003HousePlaced on Calendar 2nd Reading - Short Debate
  3/20/2003HouseSecond Reading - Short Debate
  3/20/2003HouseHeld on Calendar Order of Second Reading - Short Debate
  3/21/2003HouseAdded Chief Co-Sponsor Rep. Jack McGuire
  3/21/2003HousePlaced on Calendar Order of 3rd Reading - Short Debate
  3/21/2003HouseThird Reading - Short Debate - Passed 116-000-001
  3/25/2003SenateArrive in Senate
  3/25/2003SenatePlaced on Calendar Order of First Reading March 26, 2003
  3/27/2003SenateChief Senate Sponsor Sen. Kathleen L. Wojcik
  4/2/2003SenateFirst Reading
  4/2/2003SenateReferred to Rules
  1/11/2005HouseSession Sine Die

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