103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
HB3368

 

Introduced 2/17/2023, by Rep. Kelly M. Cassidy

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 5/234 new
5 ILCS 100/5-45.35 new

    Amends the Illinois Income Tax Act. Creates an income tax credit for each individual taxpayer who (i) is a healthcare provider who, for the purpose of providing reproductive care or gender-affirming care in this State, permanently relocates during the taxable year to this State from a State with more restrictive abortion laws or more restrictive laws concerning access to gender-affirming care or (ii) is a patient or the parent or guardian of a patient who, for the purpose of receiving reproductive care or gender-affirming care in this State, permanently relocates during the taxable year to this State from a State with more restrictive abortion laws or more restrictive laws concerning the access to gender-affirming care. Provides that the credit is in the amount of $500. Effective immediately.


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A BILL FOR

 

HB3368LRB103 29619 HLH 56015 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Illinois Income Tax Act is amended by
5adding Section 234 as follows:
 
6    (35 ILCS 5/234 new)
7    Sec. 234. Credit for reproductive or gender affirming
8care.
9    (a) For taxable years ending on or after December 31, 2023
10and ending before December 31, 2033, each individual taxpayer
11who (i) is a healthcare provider who, for the purpose of
12providing reproductive care or gender-affirming care in this
13State, permanently relocates during the taxable year to this
14State from a State with more restrictive abortion laws or more
15restrictive laws concerning access to gender-affirming care or
16(ii) is a patient or the parent or guardian of a patient who,
17for the purpose of receiving reproductive care or
18gender-affirming care in this State, permanently relocates
19during the taxable year to this State from a State with more
20restrictive abortion laws or more restrictive laws concerning
21the access to gender-affirming care is entitled to a credit
22against the taxes imposed by subsections (a) and (b) of
23Section 201 in the amount of $500. A taxpayer described in this

 

 

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1subsection (a) who permanently relocates to this State on or
2after June 24, 2022 but before January 1, 2023 may claim the
3credit on his or her individual income tax return for the
4taxable year ending on December 31, 2023.
5    (b) In no event shall a credit under this Section reduce
6the taxpayer's liability to less than zero. If the amount of
7the credit exceeds the tax liability for the year, the excess
8may be refunded to the taxpayer.
9    (c) As used in this Section, "healthcare provider" means a
10physician licensed to practice medicine in all of its
11branches, an advanced practice registered nurse, a registered
12professional nurse, a licensed practical nurse, a physician
13assistant, or a pharmacist.
 
14    Section 10. The Illinois Administrative Procedure Act is
15amended by adding Section 5-45.35 as follows:
 
16    (5 ILCS 100/5-45.35 new)
17    Sec. 5-45.35. Emergency rulemaking. To provide for the
18expeditious and timely implementation of this amendatory Act
19of the 103rd General Assembly, emergency rules implementing
20this amendatory Act of the 103rd General Assembly may be
21adopted in accordance with Section 5-45 by the Department of
22Revenue. The adoption of emergency rules authorized by Section
235-45 and this Section is deemed to be necessary for the public
24interest, safety, and welfare.

 

 

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1    This Section is repealed one year after the effective date
2of this amendatory Act of the 103rd General Assembly.
 
3    Section 99. Effective date. This Act takes effect upon
4becoming law.