91st General Assembly
Status of HB1289
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O'CONNOR.

   35 ILCS 5/211 new                                                           

        Amends the Illinois Income Tax Act.  Creates a tax credit against      
   the taxes imposed under this Act for employer taxpayers in  an  amount      
   equal  to  100%  of  amounts, including but not limited to cash or the      
   fair market value of tangible personal property,  contributed  by  the      
   employer to public or private elementary, secondary, or post-secondary      
   schools  for  educational  purposes.   Provides that upon request, the      
   taxpayer shall certify to the Department the fair market value of  any      
   contributed property.  Provides that the credit may be carried forward      
   for  2  years.   Provides that in no event shall the credit reduce the      
   employer taxpayer's liability under the Act below  zero.   Applies  to      
   tax  years  beginning on or after January 1, 1999.  Exempts the credit      
   from the sunset provisions.  Effective immediately.                         
   99-02-17  H  FILED WITH CLERK                                               
   99-02-17  H  FIRST READING                                                  
   99-02-17  H  REFERRED TO HOUSE RULES COMMITTEE        RULES                 
   99-02-18  H       ASSIGNED TO COMMITTEE               REVENUE               
   99-03-05  H  RE-REFERRED TO RULES COMM/RULE 19(A)     RULES         HRUL    
   01-01-09  H  SESSION SINE DIE                                               

   END OF INQUIRY 



 Full Text  Bill Summary