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94TH GENERAL ASSEMBLY
State of Illinois
2005 and 2006
HB3863
Introduced 2/25/2005, by Rep. Randall M. Hultgren - Aaron Schock - Roger Jenisch - Sidney H. Mathias SYNOPSIS AS INTRODUCED:
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Amends the Electricity Excise Tax Law. Provides that, beginning with bills
for electricity or electric service issued on or after January 1, 2006, the tax
imposed under this Act does not apply to property used exclusively for
religious purposes, used exclusively for school and religious purposes, or used
exclusively for orphanages and not leased or otherwise used with a view to
profit. Provides that the Department of Revenue shall establish by rule a
procedure for obtaining the exemption. Effective immediately.
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| FISCAL NOTE ACT MAY APPLY | |
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A BILL FOR
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HB3863 |
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LRB094 04090 BDD 34110 b |
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| AN ACT concerning taxation.
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| Be it enacted by the People of the State of Illinois, |
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| represented in the General Assembly:
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| Section 5. The Electricity Excise Tax Law is amended by |
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| adding Section
2-5.5 as follows:
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| (35 ILCS 640/2-5.5 new)
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| Sec. 2-5.5. Exemption for religious purposes, orphanages, |
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| or school and
religious purposes. Beginning with bills for |
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| electricity or electric service
issued on or after January 1, |
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| 2006, the tax imposed under this Act does not
apply to property |
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| used exclusively for religious purposes, used exclusively for
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| school and religious purposes, or used exclusively for |
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| orphanages and not
leased
or otherwise used with a view to |
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| profit. This exemption includes all such
property owned by |
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| churches or religious institutions or denominations and used
in |
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| conjunction therewith as housing facilities provided for |
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| ministers
(including bishops, district superintendents, and |
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| similar church officials
whose ministerial duties are not |
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| limited to a single congregation), their
spouses, children, and |
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| domestic workers, performing the duties of their
vocation as |
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| ministers at such churches or religious institutions or for |
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| such
religious denominations, and including the convents and |
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| monasteries where
persons engaged in religious activities |
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| reside. A parsonage, convent,
monastery, or other housing |
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| facility shall be considered under this Section to
be |
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| exclusively used for religious purposes when the church, |
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| religious
institution, or denomination requires that the above |
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| listed persons who perform
religious related activities shall, |
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| as a condition of their employment or
association, reside in |
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| the facility.
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| The Department shall establish by rule a procedure for |
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| obtaining the
exemption under this Section.
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