Full Text of HB4771 102nd General Assembly
HB4771 102ND GENERAL ASSEMBLY |
| | 102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022 HB4771 Introduced 1/27/2022, by Rep. Anna Moeller SYNOPSIS AS INTRODUCED: |
| |
Amends the Illinois Income Tax Act. Provides that a taxpayer who is a family caregiver is eligible to receive a nonrefundable income tax credit in an amount equal to 100% of the eligible expenditures incurred by the taxpayer during the taxable year related to the care of an eligible family member, but not exceed $1,500 for the same eligible family member. Provides that the term "eligible family member" means a person who: (1) is at least 18 years of age during a taxable year; (2) requires assistance with at least one activity of daily living; (3) is a resident of the State; and (4) is related to the family caregiver or is an individual whose close association with the family caregiver is the equivalent of a family relationship. Effective immediately.
|
| |
| | A BILL FOR |
|
| | | HB4771 | | LRB102 24158 HLH 33384 b |
|
| 1 | | AN ACT concerning revenue.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The Illinois Income Tax Act is amended by | 5 | | adding Section 232 as follows: | 6 | | (35 ILCS 5/232 new) | 7 | | Sec. 232. Family caregiver tax credit. | 8 | | (a) As used in this Section, the following words shall | 9 | | have the following meanings unless the context clearly | 10 | | requires otherwise: | 11 | | "Activities of daily living" means everyday functions and | 12 | | activities, which individuals usually do without help, | 13 | | including, but not limited to, bathing, continence, dressing, | 14 | | eating, toileting and transferring as certified by a licensed | 15 | | health care provider. | 16 | | "Eligible expenditure" means costs associated with: | 17 | | (1) improvements or alterations to the family | 18 | | caregiver's or eligible family member's principal | 19 | | residence to permit the eligible family member to remain | 20 | | mobile, safe, and independent; | 21 | | (2) the purchase or lease of equipment that is | 22 | | necessary to assist an eligible family member in carrying | 23 | | out one or more activities of daily living; or |
| | | HB4771 | - 2 - | LRB102 24158 HLH 33384 b |
|
| 1 | | (3) other goods, services or supports that assist the | 2 | | family caregiver in providing care to an eligible family | 3 | | member, including, but not limited to: expenditures | 4 | | related to hiring a home care aide or personal care | 5 | | attendant, respite care, adult day health, transportation, | 6 | | legal and financial services, and assistive technology to | 7 | | care for their loved one. | 8 | | "Eligible family member" means an individual who: | 9 | | (1) is at least 18 years of age during a taxable year; | 10 | | (2) requires assistance with at least one activity of | 11 | | daily living; | 12 | | (3) is a resident of the State; and | 13 | | (4) qualifies as a dependent, spouse, parent, or other | 14 | | relation by blood, marriage, or civil union,
including an | 15 | | in-law, sibling, grandparent, grandchild, step-parent, | 16 | | step-child, aunt, uncle, niece, or nephew of the family | 17 | | caregiver, or any individual whose close association with | 18 | | the family caregiver is the equivalent of a family | 19 | | relationship. | 20 | | "Family caregiver" means an unpaid caregiver who (i) is an | 21 | | Illinois resident and taxpayer for the taxable year, (ii) had | 22 | | uncompensated eligible expenditures, as described in | 23 | | subsection (a), with respect to one or more eligible family | 24 | | members during the taxable year, and (iii) had an adjusted | 25 | | gross income of less than $75,000 for an individual and | 26 | | $150,000 for spouses filing a joint return. In the case of a |
| | | HB4771 | - 3 - | LRB102 24158 HLH 33384 b |
|
| 1 | | joint return, the term "family caregiver" includes the | 2 | | individual and the individual's spouse. | 3 | | (b) For taxable years beginning on or after January 1, | 4 | | 2023, a taxpayer who is a family caregiver is eligible to | 5 | | receive a nonrefundable credit against the taxes imposed by | 6 | | subsections (a) and (b) of Section 201 in an amount equal to | 7 | | 100% of the eligible expenditures incurred by the taxpayer | 8 | | during the taxable year, subject to the maximum allowable | 9 | | credit under this subsection. No taxpayer shall be entitled to | 10 | | claim a tax credit under this Section for the same eligible | 11 | | expenditures claimed by another taxpayer. | 12 | | The total amount of tax credits claimed by family | 13 | | caregivers shall not exceed $1,500 for the same eligible | 14 | | family member. If 2 or more family caregivers claim tax | 15 | | credits for the same eligible family member, the total of | 16 | | which exceeds $1,500, then the total amount of the credit | 17 | | allowed shall be allocated in amounts proportionate to each | 18 | | eligible taxpayer's share of the total amount of the eligible | 19 | | expenditures for the eligible family member. A taxpayer may | 20 | | claim a credit for only one eligible family member per taxable | 21 | | year. | 22 | | A taxpayer may not claim a tax credit under this Section | 23 | | for expenses incurred in carrying out general household | 24 | | maintenance activities, including painting, plumbing, | 25 | | electrical repairs, or exterior maintenance. | 26 | | (c) The Department of Revenue and the Department on Aging |
| | | HB4771 | - 4 - | LRB102 24158 HLH 33384 b |
|
| 1 | | shall jointly adopt rules for the implementation of this | 2 | | Section. | 3 | | (d) A taxpayer claiming a credit under this Act shall, | 4 | | upon showing proof of eligible expenditures, receive from the | 5 | | Department on Aging a certificate of verification regarding | 6 | | eligibility for the credit under this Section. The taxpayer | 7 | | shall submit to the Department of Revenue a copy of the | 8 | | certificate of verification received for the taxable year. | 9 | | (e) The Department shall annually, no later than November | 10 | | 1, file a report with the Governor, the General Assembly, and | 11 | | publish on the Department on Aging and Department of Revenue's | 12 | | websites the total amount of tax credits claimed under this | 13 | | Section and the total number of taxpayers who received the | 14 | | credit for the preceding fiscal year. | 15 | | (f) This Section is exempt from the provisions of Section | 16 | | 250.
| 17 | | Section 99. Effective date. This Act takes effect upon | 18 | | becoming law.
|
|