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90_HB1804
35 ILCS 5/204 from Ch. 120, par. 2-204
Amends the Illinois Income Tax Act. Provides an
additional exemption of $1,000 for individual taxpayers if
the taxpayer was pregnant during the taxable year. Provides
that the pregnancy must be in utero and certified by a
licensed physician. Applies to taxable years beginning on or
after January 1, 1997. Sunsets the exemption after 5 years.
LRB9004524KDks
LRB9004524KDks
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 (d) Additional exemptions for an individual taxpayer and
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1 his or her spouse. In the case of an individual taxpayer and
2 his or her spouse, he or she shall each be allowed additional
3 exemptions as follows:
4 (1) Additional exemption for taxpayer or spouse 65
5 years of age or older.
6 (A) For taxpayer. An additional exemption of
7 $1,000 for the taxpayer if he or she has attained
8 the age of 65 before the end of the taxable year.
9 (B) For spouse when a joint return is not
10 filed. An additional exemption of $1,000 for the
11 spouse of the taxpayer if a joint return is not made
12 by the taxpayer and his spouse, and if the spouse
13 has attained the age of 65 before the end of such
14 taxable year, and, for the calendar year in which
15 the taxable year of the taxpayer begins, has no
16 gross income and is not the dependent of another
17 taxpayer.
18 (2) Additional exemption for blindness of taxpayer
19 or spouse.
20 (A) For taxpayer. An additional exemption of
21 $1,000 for the taxpayer if he or she is blind at the
22 end of the taxable year.
23 (B) For spouse when a joint return is not
24 filed. An additional exemption of $1,000 for the
25 spouse of the taxpayer if a separate return is made
26 by the taxpayer, and if the spouse is blind and, for
27 the calendar year in which the taxable year of the
28 taxpayer begins, has no gross income and is not the
29 dependent of another taxpayer. For purposes of this
30 paragraph, the determination of whether the spouse
31 is blind shall be made as of the end of the taxable
32 year of the taxpayer; except that if the spouse dies
33 during such taxable year such determination shall be
34 made as of the time of such death.
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1 (C) Blindness defined. For purposes of this
2 subsection, an individual is blind only if his or
3 her central visual acuity does not exceed 20/200 in
4 the better eye with correcting lenses, or if his or
5 her visual acuity is greater than 20/200 but is
6 accompanied by a limitation in the fields of vision
7 such that the widest diameter of the visual fields
8 subtends an angle no greater than 20 degrees.
9 (3) Additional exemption for pregnancy of taxpayer
10 or spouse.
11 (A) For taxpayer. For taxable years beginning
12 on or after January 1, 1997 and ending on or before
13 December 30, 2002, an additional exemption of $1,000
14 for the taxpayer if she is pregnant during the
15 taxable year.
16 (B) For spouse when joint return is not filed.
17 For taxable years beginning on or after January 1,
18 1997 and ending on or before December 30, 2002, an
19 additional exemption of $1,000 for the spouse of the
20 taxpayer if a separate return is made by the
21 taxpayer, and if the spouse is pregnant and, for the
22 calendar year in which the taxable year of the
23 taxpayer begins, has no gross income and is not the
24 dependent of another taxpayer.
25 (C) Pregnancy. For purposes of this
26 subsection, the pregnancy must be in utero and must
27 be certified by a physician licensed to practice in
28 Illinois under the Medical Practice Act of 1987.
29 (e) Cross reference. See Article 3 for the manner of
30 determining base income allocable to this State.
31 (Source: P.A. 86-146; 87-880; 87-1246.)