State of Illinois
90th General Assembly
Legislation

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90_SB0396

      35 ILCS 5/204             from Ch. 120, par. 2-204
          Amends the Illinois Income Tax Act.   Provides  that  the
      standard   exemption   basic   amount  for  individuals,  the
      additional amount for individuals, and  the  amounts  of  the
      additional  exemptions  allowed if a taxpayer or a taxpayer's
      spouse is 65 years of age or older or blind shall be  subject
      to  annual adjustments equal to the percentage of increase in
      the previous calendar year in the Consumer  Price  Index  for
      All  Urban  Consumers  for  all items published by the Untied
      States Department of Labor or a successor  index  adopted  by
      the  Department  of  Revenue  by rule. Exempts the additional
      amounts from the sunset provisions of the Act.
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 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  the  basic  amount  $1,000  and  who is claimed as a
22    dependent on another person's tax return under  the  Internal
23    Revenue  Code  of  1986 shall not be allowed any basic amount
24    under this subsection.
25        (c)  Additional amount for individuals. In the case of an
26    individual taxpayer, there shall be allowed for  the  purpose
27    of  subsection  (a), in addition to the basic amount provided
28    by subsection (b), an additional exemption in the  amount  of
29    $1000  for  each exemption in excess of one allowable to such
30    individual taxpayer for the taxable year under Section 151 of
31    the Internal Revenue Code.
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 1        (d)  Additional exemptions for an individual taxpayer and
 2    his or her spouse.  In the case of an individual taxpayer and
 3    his or her spouse, he or she shall each be allowed additional
 4    exemptions as follows:
 5             (1)  Additional exemption for taxpayer or spouse  65
 6        years of age or older.
 7                  (A)  For  taxpayer.  An additional exemption of
 8             $1,000 for the taxpayer if he or  she  has  attained
 9             the age of 65 before the end of the taxable year.
10                  (B)  For  spouse  when  a  joint  return is not
11             filed.  An additional exemption of  $1,000  for  the
12             spouse of the taxpayer if a joint return is not made
13             by  the  taxpayer  and his spouse, and if the spouse
14             has attained the age of 65 before the  end  of  such
15             taxable  year,  and,  for the calendar year in which
16             the taxable year of  the  taxpayer  begins,  has  no
17             gross  income  and  is  not the dependent of another
18             taxpayer.
19             (2)  Additional exemption for blindness of  taxpayer
20        or spouse.
21                  (A)  For  taxpayer.  An additional exemption of
22             $1,000 for the taxpayer if he or she is blind at the
23             end of the taxable year.
24                  (B)  For spouse when  a  joint  return  is  not
25             filed.   An  additional  exemption of $1,000 for the
26             spouse of the taxpayer if a separate return is  made
27             by the taxpayer, and if the spouse is blind and, for
28             the  calendar  year in which the taxable year of the
29             taxpayer begins, has no gross income and is not  the
30             dependent  of another taxpayer. For purposes of this
31             paragraph, the determination of whether  the  spouse
32             is  blind shall be made as of the end of the taxable
33             year of the taxpayer; except that if the spouse dies
34             during such taxable year such determination shall be
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 1             made as of the time of such death.
 2                  (C)  Blindness defined.  For purposes  of  this
 3             subsection,  an  individual  is blind only if his or
 4             her central visual acuity does not exceed 20/200  in
 5             the  better eye with correcting lenses, or if his or
 6             her visual acuity is  greater  than  20/200  but  is
 7             accompanied  by a limitation in the fields of vision
 8             such that the widest diameter of the  visual  fields
 9             subtends an angle no greater than 20 degrees.
10        (d-1)  For  tax  years  ending  on  December 31, 1998 and
11    thereafter, the basic  amount  for  individual  taxpayers  in
12    subsection  (b),  the  additional  amount  for individuals in
13    subsection (c), and the amounts of the additional  exemptions
14    in  subsection  (d)  shall  be  subject to annual adjustments
15    equal to the percentage of increase in the previous  calendar
16    year  in the Consumer Price Index for All Urban Consumers for
17    all items published by the United States Department of  Labor
18    or  a successor index adopted by the Department of Revenue by
19    rule.  This subsection  is  exempt  from  the  provisions  of
20    Section 250.
21        (e)  Cross  reference.  See  Article  3 for the manner of
22    determining base income allocable to this State.
23    (Source: P.A. 86-146; 87-880; 87-1246.)

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