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| [ Engrossed ] | [ House Amendment 002 ] |
90_HB2191
35 ILCS 5/702 from Ch. 120, par. 7-702
Amends the Illinois Income Tax Act by making the Section
concerning the amount of an employee's withholding exemption
gender neutral.
LRB9000115KRkb
LRB9000115KRkb
1 AN ACT to amend the Illinois Income Tax Act by changing
2 Section 702.
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 702 as follows:
7 (35 ILCS 5/702) (from Ch. 120, par. 7-702)
8 Sec. 702. Amount Exempt from Withholding. For purposes of
9 this Section an employee shall be entitled to a withholding
10 exemption in an amount equal to $1,000 for each personal or
11 dependent exemption which he or she is entitled to claim on
12 his or her federal return pursuant to Section 151 of the
13 Internal Revenue Code of 1986; plus an allowance equal to
14 $1,000 for each $1,000 he or she is entitled to deduct from
15 gross income in arriving at adjusted gross income pursuant to
16 Section 62 of the Internal Revenue Code of 1986; plus an
17 additional allowance equal to $1,000 for each $1,000 eligible
18 for subtraction on his or her Illinois income tax return as
19 Illinois real estate taxes paid during the taxable year; or
20 in any lesser amount claimed by him or her. Every employee
21 shall furnish to his or her employer such information as is
22 required for the employer to make an accurate withholding
23 under this Act. The employer may rely on this information for
24 withholding purposes. If any employee fails or refuses to
25 furnish such information, the employer shall withhold the
26 full rate of tax from the employee's total compensation.
27 (Source: P.A. 85-731.)