Date	Chamber	Action
1/10/2023	Senate	Session Sine Die

Statutes Amended In Order of Appearance

New Act

35 ILCS 5/232 new

Synopsis As Introduced
Creates the Recovery and Mental Health Tax Credit Act. Provides that the Department of Human Services shall establish and administer a recovery tax credit program to provide tax incentives to qualified employers who employ eligible individuals in recovery from a substance use disorder or mental illness in part-time and full-time positions within Illinois. Creates the Advisory Council on Mental Illness and Substance Use Disorder Impacts on Employment Opportunities within Minority Communities. Sets forth the membership of the Council. Provides that the Council shall advise the Department of Human Services regarding employment of persons with mental illnesses and substance use disorders in minority communities. Amends the Illinois Income Tax Act to make conforming changes.

Senate Committee Amendment No. 1
Replaces everything after the enacting clause. Reinserts the provisions of the introduced bill with the following changes: Requires the Department of Human Services to maintain an electronic listing of the tax credit certificates it issues under the recovery tax credit program so that the Department of Revenue may confirm the eligibility of qualified employers for the tax credit. Provides that the tax credit authorized under the Act may not be carried forward. Contains provisions concerning tax credits for partners, shareholders of S corporations, and owners of limited liability companies. Makes other changes. Amends the Illinois Income Tax Act. Provides that a taxpayer who has been awarded a credit under the Recovery and Mental Health Tax Credit Act is entitled to a credit against the tax imposed under specified provisions of the Illinois Income Tax Act.

Senate Floor Amendment No. 2
Replaces everything after the enacting clause. Reinserts the provisions of Senate Amendment No. 1 with the following changes: Requires the Department of Human Services to maintain an electronic listing of the certificates of tax credit issued by which the Department of Revenue may verify tax credit certificates issued to qualifying employers. Provides that the tax credit authorized under the Act may not be carried forward. Provides that a taxpayer who is a qualified employer who has received a certificate of tax credit from the Department shall be allowed a credit against the tax imposed equal to the amount shown on such certificate of tax credit. Provides that if the taxpayer is a partnership or Subchapter S corporation the credit shall be allowed to the partners or shareholders in accordance with the determination of income and distributive share of income as provided under specified provisions of the Internal Revenue Code. Makes other changes. Amends the Illinois Income Tax Act. Provides that for taxable years beginning on or after January 1, 2023, a taxpayer who has been awarded a credit under the Recovery and Mental Health Tax Credit Act is entitled to a credit against the tax imposed under specified provisions of the Illinois Income Tax Act.

Actions 

Date	Chamber	Action
1/21/2022	Senate	Filed with Secretary by Sen. Laura Fine
1/21/2022	Senate	First Reading
1/21/2022	Senate	Referred to Assignments
2/1/2022	Senate	Assigned to Revenue
2/7/2022	Senate	Senate Committee Amendment No. 1 Filed with Secretary by Sen. Laura Fine
2/7/2022	Senate	Senate Committee Amendment No. 1 Referred to Assignments
2/9/2022	Senate	Senate Committee Amendment No. 1 Assignments Refers to Revenue
2/9/2022	Senate	Added as Chief Co-Sponsor Sen. Robert F. Martwick
2/9/2022	Senate	Senate Committee Amendment No. 1 Adopted
2/10/2022	Senate	Do Pass as Amended Revenue; 011-000-000
2/10/2022	Senate	Placed on Calendar Order of 2nd Reading February 15, 2022
2/15/2022	Senate	Added as Co-Sponsor Sen. Adriane Johnson
2/15/2022	Senate	Second Reading
2/15/2022	Senate	Placed on Calendar Order of 3rd Reading February 16, 2022
2/16/2022	Senate	Added as Co-Sponsor Sen. Mattie Hunter
2/16/2022	Senate	Added as Chief Co-Sponsor Sen. Patricia Van Pelt
2/16/2022	Senate	Added as Chief Co-Sponsor Sen. Michael E. Hastings
2/16/2022	Senate	Added as Co-Sponsor Sen. Elgie R. Sims, Jr.
2/16/2022	Senate	Added as Co-Sponsor Sen. Kimberly A. Lightford
2/17/2022	Senate	Senate Floor Amendment No. 2 Filed with Secretary by Sen. Laura Fine
2/17/2022	Senate	Senate Floor Amendment No. 2 Referred to Assignments
2/22/2022	Senate	Senate Floor Amendment No. 2 Assignments Refers to Revenue
2/22/2022	Senate	Added as Chief Co-Sponsor Sen. Christopher Belt
2/22/2022	Senate	Added as Co-Sponsor Sen. Celina Villanueva
2/23/2022	Senate	Senate Floor Amendment No. 2 Recommend Do Adopt Revenue; 010-000-000
2/24/2022	Senate	Recalled to Second Reading
2/24/2022	Senate	Senate Floor Amendment No. 2 Adopted; Fine
2/24/2022	Senate	Placed on Calendar Order of 3rd Reading
2/24/2022	Senate	Third Reading - Passed; 053-000-000
2/24/2022	Senate	Added as Co-Sponsor Sen. Laura M. Murphy
2/24/2022	Senate	Added as Co-Sponsor Sen. Jacqueline Y. Collins
2/25/2022	House	Arrived in House
2/25/2022	House	Chief House Sponsor Rep. Anne Stava-Murray
2/25/2022	House	First Reading
2/25/2022	House	Referred to Rules Committee
3/7/2022	House	Assigned to Revenue & Finance Committee
3/9/2022	Senate	Added as Co-Sponsor Sen. Julie A. Morrison
3/9/2022	Senate	Added as Co-Sponsor Sen. Cristina Castro
3/9/2022	Senate	Added as Co-Sponsor Sen. Suzy Glowiak Hilton
3/9/2022	Senate	Added as Co-Sponsor Sen. Meg Loughran Cappel
3/9/2022	Senate	Added as Co-Sponsor Sen. Karina Villa
3/9/2022	Senate	Added as Co-Sponsor Sen. David Koehler
3/9/2022	Senate	Added as Co-Sponsor Sen. Rachelle Crowe
3/10/2022	Senate	Added as Co-Sponsor Sen. Emil Jones, III
3/11/2022	Senate	Added as Co-Sponsor Sen. Antonio Muņoz
3/22/2022	Senate	Added as Co-Sponsor Sen. Sara Feigenholtz
3/25/2022	House	Rule 19(a) / Re-referred to Rules Committee
4/1/2022	Senate	Added as Co-Sponsor Sen. Cristina H. Pacione-Zayas
1/10/2023	Senate	Session Sine Die

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