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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The Illinois Income Tax Act is amended by adding | ||||||||||||||||||||||||
5 | Section 218 as follows: | ||||||||||||||||||||||||
6 | (35 ILCS 5/218 new) | ||||||||||||||||||||||||
7 | Sec. 218. Child fitness credit. | ||||||||||||||||||||||||
8 | (a) For taxable years ending on or after December 31, 2008 | ||||||||||||||||||||||||
9 | and on or before December 30, 2013, each individual taxpayer | ||||||||||||||||||||||||
10 | who, during the taxable year, pays costs for an eligible child | ||||||||||||||||||||||||
11 | to enroll in a qualified physical-fitness program is entitled | ||||||||||||||||||||||||
12 | to a credit against the tax imposed under subsections (a) and | ||||||||||||||||||||||||
13 | (b) of Section 201 in an amount equal to the lesser of (i) the | ||||||||||||||||||||||||
14 | total costs of all qualified physical-fitness programs paid in | ||||||||||||||||||||||||
15 | the taxable year for all minor children of the taxpayer or (ii) | ||||||||||||||||||||||||
16 | $500. | ||||||||||||||||||||||||
17 | (b) The credit under this Section may not be carried | ||||||||||||||||||||||||
18 | forward or back and may not reduce the taxpayer's liability to | ||||||||||||||||||||||||
19 | less than zero. | ||||||||||||||||||||||||
20 | (c) To be a qualified physical-fitness program under this | ||||||||||||||||||||||||
21 | Section, the program must meet all of the following | ||||||||||||||||||||||||
22 | requirements: | ||||||||||||||||||||||||
23 | (1) the program must continue for at least 8 |
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1 | consecutive weeks with at least one session per week; and | ||||||
2 | (2) for children 10 years of age or younger, each | ||||||
3 | session of the program must consist of physical-fitness | ||||||
4 | activities that last for at least 30 minutes and, for | ||||||
5 | children older than 10 years of age, each session of the | ||||||
6 | program must consist of physical-fitness activities that | ||||||
7 | last for at least 60 minutes. | ||||||
8 | A camp program is eligible under this Section if the | ||||||
9 | program lasts for at least 5 consecutive days, during which at | ||||||
10 | least 50% of the activity during the program hours of each day | ||||||
11 | involve physical-fitness activities. | ||||||
12 | If a club or other organization sponsors more than physical | ||||||
13 | activities, only that portion of any membership fee that is | ||||||
14 | activities-based is eligible with respect to the credit under | ||||||
15 | this Section. For family-membership fees to any club or other | ||||||
16 | organization, only that portion of the fee related to the child | ||||||
17 | or children of the taxpayer is eligible with respect to the | ||||||
18 | credit under this Section. | ||||||
19 | Any program that requires the use of a motorized vehicle is | ||||||
20 | not a qualified physical-fitness program. | ||||||
21 | Any fee charged for a regular school physical education | ||||||
22 | program is not eligible with respect to the credit under this | ||||||
23 | Section.
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24 | (d) For the purpose of this Section: | ||||||
25 | "Eligible child" means a dependent of the taxpayer who is | ||||||
26 | 16 years of age or younger or, if the child is a person with a |
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1 | disability, 18 years of age or younger.
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2 | "Physical-fitness activity" means an activity in which | ||||||
3 | substantially all of the activities undertaken include a | ||||||
4 | significant physical activity that contributes to | ||||||
5 | cardio-respiratory endurance, plus one or more of: muscular | ||||||
6 | strength; muscular endurance; flexibility; or balance.
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7 | (e) The Department, in consultation with the Department of | ||||||
8 | Public Health and the State Board of Education, must adopt | ||||||
9 | rules for the administration of the credit under this Section.
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10 | Section 99. Effective date. This Act takes effect upon | ||||||
11 | becoming law.
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