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90_HB0145 35 ILCS 5/204 from Ch. 120, par. 2-204 Amends the Illinois Income Tax Act to grant an additional $1,000 exemption to an individual with an adjusted gross income of $100,000 or less for each dependent child under age 18. Effective immediately. LRB9000374KRkb LRB9000374KRkb 1 AN ACT to amend the Illinois Income Tax Act by changing 2 Section 204. 3 Be it enacted by the People of the State of Illinois, 4 represented in the General Assembly: 5 Section 5. The Illinois Income Tax Act is amended by 6 changing Section 204 as follows: 7 (35 ILCS 5/204) (from Ch. 120, par. 2-204) 8 Sec. 204. Standard Exemption. 9 (a) Allowance of exemption. In computing net income 10 under this Act, there shall be allowed as an exemption the 11 sum of the amounts determined under subsections (b), (c) and 12 (d), multiplied by a fraction the numerator of which is the 13 amount of the taxpayer's base income allocable to this State 14 for the taxable year and the denominator of which is the 15 taxpayer's total base income for the taxable year. 16 (b) Basic amount. For the purpose of subsection (a) of 17 this Section, except as provided by subsection (a) of Section 18 205 and in this subsection, each taxpayer shall be allowed a 19 basic amount of $1000. For taxable years ending on or after 20 December 31, 1992, a taxpayer whose Illinois base income 21 exceeds $1,000 and who is claimed as a dependent on another 22 person's tax return under the Internal Revenue Code of 1986 23 shall not be allowed any basic amount under this subsection. 24 (c) Additional amount for individuals. In the case of an 25 individual taxpayer, there shall be allowed for the purpose 26 of subsection (a), in addition to the basic amount provided 27 by subsection (b), an additional exemption in the amount of 28 $1000 for each exemption in excess of one allowable to such 29 individual taxpayer for the taxable year under Section 151 of 30 the Internal Revenue Code. 31 (c-5) Additional amount for dependent children age 18 -2- LRB9000374KRkb 1 and under. Beginning with taxable years ending on or after 2 December 31, 1997, and ending with taxable years ending on or 3 before December 31, 2006, in the case of an individual 4 taxpayer with an adjusted gross income of $100,000 or less, 5 there shall be allowed for the purpose of subsection (a), in 6 addition to the basic amount provided by subsection (b) and 7 the additional amount provided by subsection (c), an 8 additional exemption in the amount of $1,000 for each 9 dependent child age 18 or under who is allowable to the 10 taxpayer as an exemption under Section 151 of the Internal 11 Revenue Code of 1986. 12 (d) Additional exemptions for an individual taxpayer and 13 his or her spouse. In the case of an individual taxpayer and 14 his or her spouse, he or she shall each be allowed additional 15 exemptions as follows: 16 (1) Additional exemption for taxpayer or spouse 65 17 years of age or older. 18 (A) For taxpayer. An additional exemption of 19 $1,000 for the taxpayer if he or she has attained 20 the age of 65 before the end of the taxable year. 21 (B) For spouse when a joint return is not 22 filed. An additional exemption of $1,000 for the 23 spouse of the taxpayer if a joint return is not made 24 by the taxpayer and his spouse, and if the spouse 25 has attained the age of 65 before the end of such 26 taxable year, and, for the calendar year in which 27 the taxable year of the taxpayer begins, has no 28 gross income and is not the dependent of another 29 taxpayer. 30 (2) Additional exemption for blindness of taxpayer 31 or spouse. 32 (A) For taxpayer. An additional exemption of 33 $1,000 for the taxpayer if he or she is blind at the 34 end of the taxable year. -3- LRB9000374KRkb 1 (B) For spouse when a joint return is not 2 filed. An additional exemption of $1,000 for the 3 spouse of the taxpayer if a separate return is made 4 by the taxpayer, and if the spouse is blind and, for 5 the calendar year in which the taxable year of the 6 taxpayer begins, has no gross income and is not the 7 dependent of another taxpayer. For purposes of this 8 paragraph, the determination of whether the spouse 9 is blind shall be made as of the end of the taxable 10 year of the taxpayer; except that if the spouse dies 11 during such taxable year such determination shall be 12 made as of the time of such death. 13 (C) Blindness defined. For purposes of this 14 subsection, an individual is blind only if his or 15 her central visual acuity does not exceed 20/200 in 16 the better eye with correcting lenses, or if his or 17 her visual acuity is greater than 20/200 but is 18 accompanied by a limitation in the fields of vision 19 such that the widest diameter of the visual fields 20 subtends an angle no greater than 20 degrees. 21 (e) Cross reference. See Article 3 for the manner of 22 determining base income allocable to this State. 23 (Source: P.A. 86-146; 87-880; 87-1246.) 24 Section 99. Effective date. This Act takes effect upon 25 becoming law.
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