Illinois General Assembly - Full Text of HB2890
Illinois General Assembly

Previous General Assemblies

Full Text of HB2890  102nd General Assembly




State of Illinois
2021 and 2022


Introduced 2/19/2021, by Rep. Adam Niemerg


35 ILCS 5/232 new

    Amends the Illinois Income Tax Act. Creates a credit in an amount equal to the eligible expenses incurred for engaging in qualified tourism activities by the taxpayer during the taxable year. Effective immediately.

LRB102 11373 HLH 16706 b






HB2890LRB102 11373 HLH 16706 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 Section 232 as follows:
6    (35 ILCS 5/232 new)
7    Sec. 232. Illinois tourism tax credit.
8    (a) For taxable years beginning on or after January 1,
92021 and ending before January 1, 2024, each taxpayer is
10entitled to a credit against the taxes imposed by subsections
11(a) and (b) of Section 201 of this Act in an amount equal to
12the eligible expenses incurred for engaging in qualified
13tourism activities by the taxpayer during the taxable year. In
14no event may the amount of the credit under this Section exceed
15$5,000 for any taxpayer in any taxable year.
16    (b) For purposes of this Section:
17        (1) "eligible expenses" means any expense which is
18    paid or incurred by the taxpayer during any period of
19    qualified travel which is related to any of the following:
20    (i) food and beverages; (ii) lodging; (iii)
21    transportation; (iv) live entertainment events (including
22    sporting events); (v) expenses related to attending a
23    conference or business meeting; and



HB2890- 2 -LRB102 11373 HLH 16706 b

1        (2) "qualifying travel" means any travel: (A) which
2    occurs within the State of Illinois; (B) for which the
3    final destination is not less than 50 miles from the
4    principal residence of the taxpayer (including vacation
5    homes); and (C) which occurs on or after January 1, 2021
6    and on or before December 31, 2023.
7    (c) For purposes of this Section, no credit shall be
8allowed with respect to any expenses with related to business
9expenses for which a deduction is allowed or allowable to a
10taxpayer federally under section 162(a)(2) of the Internal
11Revenue Code.
12    (d) The Department of Revenue shall adopt any rules
13necessary to implement and administer the provisions of this
15    (e) In no event shall a credit under this Section reduce a
16taxpayer's liability to less than zero. If the amount of
17credit exceeds the tax liability for the year, the excess may
18be carried forward and applied to the tax liability for the 5
19taxable years following the excess credit year. The tax credit
20shall be applied to the earliest year for which there is a tax
21liability. If there are credits for more than one year that are
22available to offset liability, the earlier credit shall be
23applied first.
24    Section 99. Effective date. This Act takes effect upon
25becoming law.