Bill Status of HB 4237   100th General Assembly

Short Description:  INC TX-CHARITABLE CONTRIBUTION

House Sponsors
Rep. Jonathan Carroll-Michelle Mussman-Martin J. Moylan-Emanuel Chris Welch-David Harris, Jerry Costello, II, Natalie Phelps Finnie, Sue Scherer, John C. D'Amico, Monica Bristow, Katie Stuart, Deb Conroy, Stephanie A. Kifowit, John Connor, Michael Halpin, Kathleen Willis, Robyn Gabel, David S. Olsen, Lou Lang, Christine Winger, Linda Chapa LaVia, Sam Yingling, Marcus C. Evans, Jr., Fred Crespo, Elizabeth Hernandez and Robert W. Pritchard

Senate Sponsors
(Sen. Julie A. Morrison-Melinda Bush-Terry Link-Laura M. Murphy, Omar Aquino-Don Harmon, Michael Connelly, John F. Curran, Bill Cunningham, Heather A. Steans, Chris Nybo, Pamela J. Althoff, Chapin Rose, Jennifer Bertino-Tarrant and Mattie Hunter)


Last Action  View All Actions

DateChamber Action
  1/8/2019HouseSession Sine Die

Statutes Amended In Order of Appearance
30 ILCS 105/5.886 new
30 ILCS 105/6z-105 new
35 ILCS 5/228 new
55 ILCS 5/5-1005from Ch. 34, par. 5-1005

Synopsis As Introduced
Amends the Illinois Income Tax Act. Creates an income tax credit in an amount equal to the contributions made by the taxpayer to the Illinois Excellence Fund during the taxable year. Amends the State Finance Act. Creates the Illinois Excellence Fund. Provides that moneys in the Fund shall be used for exclusively public purposes, as specified under Section 170 of the Internal Revenue Code relating to charitable contributions and gifts. Amends the Counties Code. Provides that the county board may establish a fund in the county treasury for the purpose of accepting contributions for exclusively public purposes, as specified under Section 170 of the Internal Revenue Code relating to charitable contributions and gifts and may provide for a credit against the taxpayer's property tax liability in an amount equal to the amount of the contribution. Effective immediately.

House Committee Amendment No. 1
Replaces everything after the enacting clause. Reinserts the provisions of the introduced bill with the following changes: (1) provides that the Fund shall be known as the Illinois Education Excellence Fund; (2) provides that the Illinois Education Excellence Fund may accept contributions for exclusively public education purposes; (3) provides that the tax credits for contributions to the Illinois Education Excellence Fund and the county fund for charitable purposes apply to individual taxpayers only; (4) provides that the State Treasurer shall provide a copy of the certification to the taxpayer and the Department of Revenue as soon as possible after the contribution is certified; (5) provides that the income tax credit applies for taxable years ending after December 31, 2017 and before January 1, 2026; and (6) provides that provisions amending the Counties Code apply for taxable years 2018 through 2025. Effective immediately.

House Floor Amendment No. 2
Makes changes to the bill as amended by House Amendment 1 to provide that contribution certifications may be provided electronically.

Senate Committee Amendment No. 1
Deletes reference to:
55 ILCS 5/5-1005from Ch. 34, par. 5-1005
Adds reference to:
New Act

Replaces everything after the enacting clause. Reinserts the provisions of the engrossed bill with the following changes: (1) provides that the income tax credit is in an amount equal to 90% (instead of 100%) of the contributions made by the taxpayer to the Illinois Education Excellence Fund; (2) provides that moneys in the Illinois Education Excellence Fund shall be transferred to the Common School Fund on an annual basis and shall be used for public education purposes; and (3) removes provisions amending the Counties Code. Creates the Local Government Charitable Fund Act. Provides that, upon authorization by the county in which the local unit is located, a local unit may establish one or more charitable funds for specific public purposes of that local unit. Provides that a person or entity may donate to a charitable fund on behalf of specified property located in the local unit. Provides that the property is entitled to a property tax credit equal to a percentage of the contribution amount, subject to certain annual caps. Effective immediately.

Senate Floor Amendment No. 2
Adds reference to:
5 ILCS 100/5-45from Ch. 127, par. 1005-45

Adds provisions to the bill as amended by Senate Amendment No. 1. Amends the Illinois Administrative Procedure Act and further amends the State Finance Act. Provides for emergency rulemaking to administer the Illinois Education Excellence Fund.

Actions 
DateChamber Action
  1/11/2018HouseFiled with the Clerk by Rep. Jonathan Carroll
  1/11/2018HouseChief Co-Sponsor Rep. Michelle Mussman
  1/11/2018HouseChief Co-Sponsor Rep. Martin J. Moylan
  1/11/2018HouseAdded Chief Co-Sponsor Rep. Emanuel Chris Welch
  1/11/2018HouseAdded Co-Sponsor Rep. Jerry Costello, II
  1/11/2018HouseAdded Co-Sponsor Rep. Natalie Phelps Finnie
  1/11/2018HouseAdded Co-Sponsor Rep. Sue Scherer
  1/11/2018HouseAdded Co-Sponsor Rep. John C. D'Amico
  1/11/2018HouseAdded Co-Sponsor Rep. Monica Bristow
  1/11/2018HouseAdded Co-Sponsor Rep. Katie Stuart
  1/11/2018HouseAdded Co-Sponsor Rep. Deb Conroy
  1/11/2018HouseAdded Co-Sponsor Rep. Stephanie A. Kifowit
  1/16/2018HouseFirst Reading
  1/16/2018HouseReferred to Rules Committee
  1/16/2018HouseAdded Co-Sponsor Rep. John Connor
  1/18/2018HouseAdded Co-Sponsor Rep. Michael Halpin
  1/23/2018HouseAdded Chief Co-Sponsor Rep. David Harris
  1/23/2018HouseAdded Co-Sponsor Rep. Kathleen Willis
  1/24/2018HouseAssigned to Revenue & Finance Committee
  1/24/2018HouseAdded Co-Sponsor Rep. Robyn Gabel
  1/24/2018HouseAdded Co-Sponsor Rep. David S. Olsen
  1/29/2018HouseAdded Co-Sponsor Rep. Lou Lang
  2/6/2018HouseTo Income Tax Subcommittee
  2/13/2018HouseHouse Committee Amendment No. 1 Filed with Clerk by Rep. Jonathan Carroll
  2/13/2018HouseHouse Committee Amendment No. 1 Referred to Rules Committee
  2/13/2018HouseHouse Committee Amendment No. 1 Rules Refers to Revenue & Finance Committee
  2/14/2018HouseRecommends Do Pass Subcommittee/ Revenue & Finance Committee; 004-000-000
  2/14/2018HouseRemains in Revenue & Finance Committee
  2/14/2018HouseHouse Committee Amendment No. 1 Adopted in Revenue & Finance Committee; by Voice Vote
  2/14/2018HouseDo Pass as Amended / Short Debate Revenue & Finance Committee; 008-001-000
  2/14/2018HousePlaced on Calendar 2nd Reading - Short Debate
  3/1/2018HouseSecond Reading - Short Debate
  3/1/2018HousePlaced on Calendar Order of 3rd Reading - Short Debate
  3/12/2018HouseAdded Co-Sponsor Rep. Christine Winger
  4/6/2018HouseHouse Floor Amendment No. 2 Filed with Clerk by Rep. Jonathan Carroll
  4/6/2018HouseHouse Floor Amendment No. 2 Referred to Rules Committee
  4/6/2018HouseAdded Co-Sponsor Rep. Linda Chapa LaVia
  4/9/2018HouseHouse Floor Amendment No. 2 Recommends Be Adopted Rules Committee; 004-000-000
  4/11/2018HouseAdded Co-Sponsor Rep. Sam Yingling
  4/13/2018HouseRecalled to Second Reading - Short Debate
  4/13/2018HouseHeld on Calendar Order of Second Reading - Short Debate
  4/13/2018HouseAdded Co-Sponsor Rep. Marcus C. Evans, Jr.
  4/13/2018HouseAdded Co-Sponsor Rep. Fred Crespo
  4/17/2018HouseHouse Floor Amendment No. 2 Adopted
  4/17/2018HousePlaced on Calendar Order of 3rd Reading - Short Debate
  4/18/2018HouseAdded Co-Sponsor Rep. Elizabeth Hernandez
  4/18/2018HouseThird Reading - Short Debate - Passed 093-015-000
  4/19/2018SenateArrive in Senate
  4/19/2018SenatePlaced on Calendar Order of First Reading April 23, 2018
  4/23/2018SenateChief Senate Sponsor Sen. Julie A. Morrison
  4/23/2018SenateFirst Reading
  4/23/2018SenateReferred to Assignments
  4/24/2018SenateAdded as Alternate Chief Co-Sponsor Sen. Melinda Bush
  4/24/2018SenateAdded as Alternate Chief Co-Sponsor Sen. Terry Link
  4/24/2018SenateAdded as Alternate Chief Co-Sponsor Sen. Laura M. Murphy
  4/24/2018SenateAdded as Alternate Co-Sponsor Sen. Omar Aquino
  4/24/2018SenateAdded as Alternate Chief Co-Sponsor Sen. Don Harmon
  4/24/2018SenateAdded as Alternate Co-Sponsor Sen. Michael Connelly
  4/24/2018SenateAdded as Alternate Co-Sponsor Sen. John F. Curran
  4/24/2018SenateAdded as Alternate Co-Sponsor Sen. Bill Cunningham
  4/24/2018SenateAdded as Alternate Co-Sponsor Sen. Heather A. Steans
  4/24/2018SenateAdded as Alternate Co-Sponsor Sen. Chris Nybo
  4/25/2018SenateAssigned to Revenue
  5/2/2018SenateAdded as Alternate Co-Sponsor Sen. Pamela J. Althoff
  5/3/2018SenatePostponed - Revenue
  5/10/2018SenatePostponed - Revenue
  5/11/2018SenateRule 2-10 Committee Deadline Established As May 31, 2018
  5/22/2018SenateSenate Committee Amendment No. 1 Filed with Secretary by Sen. Julie A. Morrison
  5/22/2018SenateSenate Committee Amendment No. 1 Referred to Assignments
  5/22/2018SenateSenate Committee Amendment No. 1 Assignments Refers to Revenue
  5/22/2018SenateSenate Committee Amendment No. 1 Adopted
  5/22/2018SenateDo Pass as Amended Revenue; 007-000-000
  5/22/2018SenatePlaced on Calendar Order of 2nd Reading May 23, 2018
  5/23/2018SenateSecond Reading
  5/23/2018SenatePlaced on Calendar Order of 3rd Reading May 24, 2018
  5/24/2018SenateSenate Floor Amendment No. 2 Filed with Secretary by Sen. Julie A. Morrison
  5/24/2018SenateSenate Floor Amendment No. 2 Referred to Assignments
  5/24/2018SenateSenate Floor Amendment No. 2 Be Approved for Consideration Assignments
  5/24/2018SenateAdded as Alternate Co-Sponsor Sen. Chapin Rose
  5/24/2018SenateRecalled to Second Reading
  5/24/2018SenateSenate Floor Amendment No. 2 Adopted; Morrison
  5/24/2018SenatePlaced on Calendar Order of 3rd Reading
  5/24/2018SenateThird Reading - Passed; 054-001-001
  5/24/2018SenateAdded as Alternate Co-Sponsor Sen. Jennifer Bertino-Tarrant
  5/24/2018SenateAdded as Alternate Co-Sponsor Sen. Mattie Hunter
  5/24/2018HouseArrived in House
  5/24/2018HousePlaced on Calendar Order of Concurrence Senate Amendment(s) 1, 2
  5/25/2018HouseAdded Co-Sponsor Rep. Robert W. Pritchard
  7/2/2018HouseRule 19(b) / Re-referred to Rules Committee
  1/8/2019HouseSession Sine Die

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