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Rep. Stephanie A. Kifowit
Filed: 3/8/2019
| | 10100HB2645ham001 | | LRB101 09352 HLH 57194 a |
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| 1 | | AMENDMENT TO HOUSE BILL 2645
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| 2 | | AMENDMENT NO. ______. Amend House Bill 2645 on page 1, by |
| 3 | | replacing lines 10 through 13 with the following:
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| 4 | | "year for the startup or continuing operation of a day program |
| 5 | | in the State for adults with intellectual and developmental |
| 6 | | disabilities is entitled to a credit against the tax imposed by |
| 7 | | subsections (a) and (b) of Section 201 in an amount equal to |
| 8 | | the amount of the donation. In addition, for taxable years |
| 9 | | beginning on or after January 1, 2020, each taxpayer that makes |
| 10 | | a donation during the taxable year to a business in the State |
| 11 | | that provides employment opportunities to adults with |
| 12 | | intellectual and developmental disabilities is entitled to a |
| 13 | | credit against the tax imposed by subsections (a) and (b) of |
| 14 | | Section 201 in an amount equal to the amount of the donation, |
| 15 | | but not to exceed the amount of wages paid by the business |
| 16 | | during the taxable year to adults with intellectual and |
| 17 | | developmental disabilities as a result of the donation.".
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