Illinois General Assembly - Full Text of HB5350
Illinois General Assembly

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Full Text of HB5350  101st General Assembly




State of Illinois
2019 and 2020


Introduced , by Rep. Mary Edly-Allen


35 ILCS 5/232 new

    Amends the Illinois Income Tax Act. Creates an income tax credit for taxpayers who plant a native plant species at their primary place of residence. Provides that the credit shall be equal to the cost of the plants and associated planting materials. Provides that the credit may not exceed $100 per taxpayer in any taxable year. Effective immediately.

LRB101 18461 HLH 67909 b






HB5350LRB101 18461 HLH 67909 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 planting native species.
8    (a) For taxable years ending on or after December 31, 2020,
9each individual taxpayer who plants a native plant species at
10his or her primary place of residence is entitled to a credit
11equal to the cost of the plants and associated planting
12materials. The credit may not exceed $100 per taxpayer in any
13taxable year. As used in this Section, "native plant species"
14means a plant species that is indigenous to Illinois. The
15Department of Natural Resources shall compile a list of native
16plant species that are eligible for the credit under this
17Section and update that list on an annual basis.
18    (b) The credit under this Section may not reduce the
19taxpayer's liability to less than zero. If the amount of the
20credit or credits exceeds the taxpayer's liability, the excess
21may be carried forward and applied against the taxpayer's
22liability in the next 5 succeeding calendar years. The excess
23credits shall be applied to the earliest year for which there



HB5350- 2 -LRB101 18461 HLH 67909 b

1is a tax liability. If there are credits from more than one
2taxable year that are available to offset a liability, the
3earlier credit shall be applied first.
4    (c) The Department of Revenue, in consultation with the
5Department of Natural Resources, shall adopt rules to
6administer this Section.
7    (d) This Section is exempt from the provisions of Section
9    Section 99. Effective date. This Act takes effect upon
10becoming law.