90th General Assembly
Status of HB2497
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 Full Text  Bill Summary

   35 ILCS 5/213 new                                                           

        Amends the Illinois Income Tax Act.  Creates an income tax credit      
   for individuals in an amount equal to 25% of  unreimbursed,  medically      
   necessary  expenses  incurred in caring, in the individual's home, for      
   an elderly parent who has been diagnosed by a  licensed  physician  as      
   being  unable to live alone.  Provides that the taxpayer shall provide      
   the Department of Revenue, upon request,  with  certification  from  a      
   licensed  physician  of  the medical necessity for the live-in care of      
   the elderly parent.  Provides that  in  no  event  shall  this  credit      
   reduce an individual's tax liability to less than zero.  Provides that      
   this credit is available for tax years ending on or after December 31,      
   1998.  Sunsets the credit after 5 years.                                    
   98-01-23  H  FILED WITH CLERK                                               
   98-01-27  H  FIRST READING                                                  
   98-01-27  H  REFERRED TO HOUSE RULES COMMITTEE        RULES                 
   98-02-19  H  ADDED AS A JOINT SPONSOR                 KLINGLER              
   98-02-19  H  ADDED AS A CO-SPONSOR                    SCOTT                 
   98-02-19  H  ADDED AS A CO-SPONSOR                    DART                  
   98-03-13  H  ADDED AS A CO-SPONSOR                    COULSON               
   98-03-26  H  ADDED AS A CO-SPONSOR                    GIGLIO                
   99-01-12  H  SESSION SINE DIE                                               


 Full Text  Bill Summary