SB1396 103RD GENERAL ASSEMBLY

LRB103 28552 HLH 54933 b

103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
SB1396

Introduced 2/6/2023, by Sen. Michael W. Halpin

SYNOPSIS AS INTRODUCED:

20 ILCS 2505/2505-810 new

Amends the Department of Revenue Law of the Civil Administrative Code of Illinois. Provides that, for taxable years beginning on or after January 1, 2024, the Department of Revenue shall provide State income tax preparation services free of charge to individual taxpayers whose federal adjusted gross income for the previous taxable year does not exceed 200% of the federal poverty guidelines. Provides that each individual income tax return under the Illinois Income Tax Act shall contain an appropriate space in which qualified taxpayers may request those income tax preparation services for the next taxable year. Effective immediately.

A BILL FOR

AN ACT concerning revenue.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

Section 5. The Department of Revenue Law of the Civil Administrative Code of Illinois is amended by adding Section 2505-810 as follows:

(20 ILCS 2505/2505-810 new)

Sec. 2505-810. Tax preparation. Notwithstanding any other provision of law, for taxable years beginning on or after January 1, 2024, the Department of Revenue shall provide State income tax preparation services free of charge to individual taxpayers whose federal adjusted gross income for the previous taxable year does not exceed 200% of the federal poverty guidelines updated periodically in the Federal Register by the U.S. Department of Health and Human Services under the authority of 42 U.S.C. 9902(2). For taxable years beginning on or after January 1, 2023, each individual income tax return under the Illinois Income Tax Act shall contain an appropriate space in which qualified taxpayers may request those income tax preparation services for the next taxable year.

Section 99. Effective date. This Act takes effect upon becoming law.