Bill Status of HB 5221   102nd General Assembly


Short Description:  INC TX-UNION DUES

House Sponsors
Rep. Michael Halpin

Last Action  View All Actions

DateChamber Action
  1/10/2023HouseSession Sine Die

Statutes Amended In Order of Appearance
35 ILCS 5/203from Ch. 120, par. 2-203

Synopsis As Introduced
Amends the Illinois Income Tax Act. Creates a deduction for the full amount of union dues paid by the taxpayer during the taxable year if the taxpayer was not allowed a federal deduction under the Internal Revenue Code. Provides that, if any amount of union dues representing federal miscellaneous itemized deductions was allowed as a federal deduction, then the amount allowed as an Illinois deduction shall be a percentage of the union dues disallowed under the Internal Revenue Code. Provides that the deduction is exempt from the Act's automatic sunset provision. Effective immediately.

Actions 
DateChamber Action
  1/27/2022HouseFiled with the Clerk by Rep. Michael Halpin
  1/31/2022HouseFirst Reading
  1/31/2022HouseReferred to Rules Committee
  2/9/2022HouseAssigned to Revenue & Finance Committee
  2/15/2022HouseTo Income Tax Subcommittee
  2/18/2022HouseRule 19(a) / Re-referred to Rules Committee
  1/10/2023HouseSession Sine Die

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