Illinois General Assembly - Full Text of HB0159
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Full Text of HB0159  100th General Assembly



State of Illinois
2017 and 2018


Introduced , by Rep. Michael J. Madigan


35 ILCS 5/212

    Amends the Illinois Income Tax Act. Makes a technical change in a Section concerning the earned income tax credit.

LRB100 03828 HLH 13833 b





HB0159LRB100 03828 HLH 13833 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
5changing Section 212 as follows:
6    (35 ILCS 5/212)
7    Sec. 212. Earned income tax credit.
8    (a) With respect to the the federal earned income tax
9credit allowed for the taxable year under Section 32 of the
10federal Internal Revenue Code, 26 U.S.C. 32, each individual
11taxpayer is entitled to a credit against the tax imposed by
12subsections (a) and (b) of Section 201 in an amount equal to
13(i) 5% of the federal tax credit for each taxable year
14beginning on or after January 1, 2000 and ending prior to
15December 31, 2012, (ii) 7.5% of the federal tax credit for each
16taxable year beginning on or after January 1, 2012 and ending
17prior to December 31, 2013, and (iii) 10% of the federal tax
18credit for each taxable year beginning on or after January 1,
20    For a non-resident or part-year resident, the amount of the
21credit under this Section shall be in proportion to the amount
22of income attributable to this State.
23    (b) For taxable years beginning before January 1, 2003, in



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1no event shall a credit under this Section reduce the
2taxpayer's liability to less than zero. For each taxable year
3beginning on or after January 1, 2003, if the amount of the
4credit exceeds the income tax liability for the applicable tax
5year, then the excess credit shall be refunded to the taxpayer.
6The amount of a refund shall not be included in the taxpayer's
7income or resources for the purposes of determining eligibility
8or benefit level in any means-tested benefit program
9administered by a governmental entity unless required by
10federal law.
11    (c) This Section is exempt from the provisions of Section
13(Source: P.A. 97-652, eff. 6-1-12.)