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91_SB1512
LRB9112828SMdv
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, except that for individuals the basic
20 amount shall be:
21 (1) for taxable years ending on or after December
22 31, 1998 and prior to December 31, 1999, $1,300;
23 (2) for taxable years ending on or after December
24 31, 1999 and prior to December 31, 2000, $1,650;
25 (3) for taxable years ending on or after December
26 31, 2000, $2,000.
27 For taxable years ending on or after December 31, 1992, a
28 taxpayer whose Illinois base income exceeds the basic amount
29 and who is claimed as a dependent on another person's tax
30 return under the Internal Revenue Code of 1986 shall not be
31 allowed any basic amount under this subsection.
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1 (c) Additional amount for individuals. In the case of an
2 individual taxpayer, there shall be allowed for the purpose
3 of subsection (a), in addition to the basic amount provided
4 by subsection (b), an additional exemption equal to the basic
5 amount for each exemption in excess of one allowable to such
6 individual taxpayer for the taxable year under Section 151 of
7 the Internal Revenue Code.
8 (d) Additional exemptions for an individual taxpayer and
9 his or her spouse. In the case of an individual taxpayer and
10 his or her spouse, he or she shall each be allowed additional
11 exemptions as follows:
12 (1) Additional exemption for taxpayer or spouse 65
13 years of age or older.
14 (A) For taxpayer. An additional exemption of
15 $1,000 for the taxpayer if he or she has attained
16 the age of 65 before the end of the taxable year,
17 except that the additional exemption shall be:
18 (i) For taxable years ending on or after
19 December 31, 2000 and prior to December 31,
20 2001, $1,650.
21 (ii) For taxable years ending on or after
22 December 31, 2001, $2,000.
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 joint return is not made
26 by the taxpayer and his spouse, and if the spouse
27 has attained the age of 65 before the end of such
28 taxable year, and, for the calendar year in which
29 the taxable year of the taxpayer begins, has no
30 gross income and is not the dependent of another
31 taxpayer, except that the additional exemption shall
32 be:
33 (i) For taxable years ending on or after
34 December 31, 2000 and prior to December 31,
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1 2001, $1,650.
2 (ii) For taxable years ending on or after
3 December 31, 2001, $2,000.
4 (2) Additional exemption for blindness of taxpayer
5 or spouse.
6 (A) For taxpayer. An additional exemption of
7 $1,000 for the taxpayer if he or she is blind at the
8 end of the taxable year, except that the additional
9 exemption shall be:
10 (i) For taxable years ending on or after
11 December 31, 2000 and prior to December 31,
12 2001, $1,650.
13 (ii) For taxable years ending on or after
14 December 31, 2001, $2,000.
15 (B) For spouse when a joint return is not
16 filed. An additional exemption of $1,000 for the
17 spouse of the taxpayer if a separate return is made
18 by the taxpayer, and if the spouse is blind and, for
19 the calendar year in which the taxable year of the
20 taxpayer begins, has no gross income and is not the
21 dependent of another taxpayer, except that the
22 additional exemption shall be:
23 (i) For taxable years ending on or after
24 December 31, 2000 and prior to December 31,
25 2001, $1,650.
26 (ii) For taxable years ending on or after
27 December 31, 2001, $2000.
28 For purposes of this paragraph, the determination of
29 whether the spouse is blind shall be made as of the end of
30 the taxable year of the taxpayer; except that if the spouse
31 dies during such taxable year such determination shall be
32 made as of the time of such death.
33 (C) Blindness defined. For purposes of this
34 subsection, an individual is blind only if his or
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1 her central visual acuity does not exceed 20/200 in
2 the better eye with correcting lenses, or if his or
3 her visual acuity is greater than 20/200 but is
4 accompanied by a limitation in the fields of vision
5 such that the widest diameter of the visual fields
6 subtends an angle no greater than 20 degrees.
7 (e) Cross reference. See Article 3 for the manner of
8 determining base income allocable to this State.
9 (f) Application of Section 250. Section 250 does not
10 apply to the amendments to this Section made by Public Act
11 90-613 or this amendatory Act of the 91st General Assembly.
12 (Source: P.A. 90-613, eff. 7-9-98; 91-357, eff. 7-29-99.)
13 Section 99. Effective date. This Act takes effect upon
14 becoming law.