(35 ILCS 5/806)
Sec. 806. Exemption from penalty. An individual taxpayer shall not be
subject to a penalty for failing to pay estimated tax as required by Section
803 if the
taxpayer is 65 years of age or older and is a permanent resident of a nursing
home.
For purposes of this Section, "nursing home" means a skilled nursing or
intermediate long term care facility that is subject to licensure by the
Illinois
Department of Public Health under the Nursing Home Care Act, the Specialized Mental Health Rehabilitation Act of 2013, the ID/DD Community Care Act, or the MC/DD Act.
(Source: P.A. 98-104, eff. 7-22-13; 99-180, eff. 7-29-15.)
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