Rep. Eddie Lee Jackson, Sr.

Filed: 3/23/2015

 

 


 

 


 
09900HB3189ham001LRB099 07192 HLH 33262 a

1
AMENDMENT TO HOUSE BILL 3189

2    AMENDMENT NO. ______. Amend House Bill 3189 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Illinois Income Tax Act is amended by
5adding Section 224 as follows:
 
6    (35 ILCS 5/224 new)
7    Sec. 224. Residential accessibility modifications.
8    (a) For taxable years beginning on or after January 1,
92016, any taxpayer who retrofits a newly purchased or existing
10residence to improve accessibility for an elderly or disabled
11individual shall be allowed a credit against the tax imposed
12under subsections (a) and (b) of Section 201 of this Act. The
13credit shall be based on the eligible costs incurred for the
14installation or construction of the modifications, but the
15credit shall not exceed $2,500 for each eligible residence. The
16credit shall be allowed for the taxable year in which the

 

 

09900HB3189ham001- 2 -LRB099 07192 HLH 33262 a

1construction or installation of the modification has been
2completed.
3    (b) The credit shall apply on a first-come, first served
4basis. In no event shall a credit under this Section reduce a
5taxpayer's liability to less than zero. If the amount of the
6credit exceeds the taxpayer's liability for the taxable year,
7then the amount that exceeds the tax liability may be carried
8over for credit against the income taxes of the taxpayer in the
9next 5 taxable years or until the total amount of the tax
10credit issued has been taken, whichever is sooner.
11    (c) "Eligible costs" means costs associated with home
12modifications listed under the Home Services Program
13administered by the Department of Human Services (Part 686 of
14Title 89 of the Illinois Administrative Code), including, but
15not limited to, ramps, grab-bars, widening door-ways, and other
16changes to enhance the independence of a disabled or elderly
17individual. The Department of Human Services shall review the
18proposed changes and issue a certification of approval to the
19taxpayer. The taxpayer must provide documentation of the
20disability of the disabled resident to the Department of Human
21Services. The taxpayer shall attach the certification to the
22applicable income tax return.
23    (d) This Section is exempt from the provisions of Section
24250.".