093_HB3428
LRB093 06681 SJM 06815 b
1 AN ACT concerning taxes.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The Illinois Income Tax Act is amended by
5 adding Section 213 as follows:
6 (35 ILCS 5/213 new)
7 Sec. 213. Tax credit for domestic violence safety and
8 education programs.
9 (a) For taxable years ending on or after December 31,
10 2003, each taxpayer who is an employer is entitled to a
11 credit against the tax imposed by subsections (a) and (b) of
12 Section 201 in an amount equal to 40% of the domestic
13 violence safety and education costs paid or incurred by the
14 employer during the taxable year. If the amount of the credit
15 exceeds the taxpayer's liability under this Act for the year,
16 then the excess may not be carried forward to apply to a
17 succeeding year or carried back to apply to a prior year.
18 This Section is exempt from the provisions of Section 250.
19 (b) For purposes of this Section, "domestic violence
20 safety and education costs" means any cost certified by the
21 Illinois Department of Labor as being for the purpose of:
22 (1) ensuring the safety of employees from domestic
23 violence;
24 (2) providing assistance to employees and the
25 spouses and dependents of employees with respect to
26 domestic violence;
27 (3) providing legal or medical services to
28 employees and the spouses and dependents of employees
29 subjected to, or at risk from, domestic violence;
30 (4) educating employees about the issue of domestic
31 violence; or
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1 (5) implementing human resource or personnel
2 policies initiated to protect employees from domestic or
3 sexual violence or to support employees who have been
4 victims of domestic violence.
5 (c) Costs that may be certified by the Department of
6 Labor include, but are not limited to, any of the following:
7 (1) the hiring of new security personnel in order
8 to address domestic violence;
9 (2) the creation of buddy systems or escort systems
10 for walking employees to parking lots, parked cars,
11 subway stations, or bus stops in order to address
12 domestic violence;
13 (3) the purchase or installation of new security
14 equipment, including surveillance equipment, lighting
15 fixtures, cardkey access systems, and identification
16 systems in order to address domestic or sexual violence;
17 (4) the establishment of an employee assistance
18 line or other employee assistance services in order to
19 address domestic violence, for the use of individual
20 employees, including counseling or referral services
21 undertaken in consultation and coordination with
22 national, State, or local domestic violence coalitions or
23 programs;
24 (5) the retention of an attorney to provide legal
25 services to employees seeking restraining orders or other
26 legal recourse from domestic violence;
27 (6) the establishment of medical services
28 addressing the medical needs of employees who are victims
29 of domestic violence;
30 (7) the retention of a financial expert or an
31 accountant to provide financial counseling to employees
32 seeking to escape from domestic violence;
33 (8) the establishment of an education program for
34 employees, consisting of seminars or training sessions
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1 about domestic violence undertaken in consultation and
2 coordination with national, State, or local domestic
3 violence coalitions or programs;
4 (9) studies of the cost, impact, or extent of
5 domestic violence at the employer's place of business if
6 the studies are made available to the public and protect
7 the identity of employees included in the study;
8 (10) the publication of a regularly disseminated
9 newsletter or other regularly disseminated educational
10 materials about domestic violence;
11 (11) the implementation of leave policies for the
12 purpose of allowing or accommodating the needs of victims
13 of domestic violence to pursue counseling, legal
14 assistance, or safety planning, including leave from work
15 to attend meetings with attorneys, to give evidentiary
16 statements or depositions, and to attend hearings or
17 trials in court;
18 (12) the implementation of flexible work policies
19 for the purpose of allowing or accommodating the needs of
20 employees who are victims of domestic violence, or
21 employees at risk with respect to those crimes, to avoid
22 assailants;
23 (13) the implementation of transfer policies for
24 the purpose of allowing or accommodating the needs of
25 employees subjected to domestic violence to change office
26 locations within the business in order to avoid
27 assailants or to allow the transfer of an employee who
28 has perpetrated domestic violence in order to protect the
29 victim, including payment of costs for the transfer and
30 relocation of an employee to another city, county, state,
31 or country for the purpose of maintaining an employee's
32 safety from domestic violence; or
33 (14) the provision of any of the services described
34 in paragraphs (4) through (8) to the spouses or
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1 dependents of employees.
2 Section 99. Effective date. This Act takes effect on
3 July 1, 2003.