HB3368 103RD GENERAL ASSEMBLY

LRB103 29619 HLH 56015 b

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.

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 Illinois Income Tax Act is amended by adding Section 234 as follows:

(35 ILCS 5/234 new)

Sec. 234. Credit for reproductive or gender affirming care.

(a) For taxable years ending on or after December 31, 2023 and ending before December 31, 2033, 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 is entitled to a credit against the taxes imposed by subsections (a) and (b) of Section 201 in the amount of $500. A taxpayer described in this subsection (a) who permanently relocates to this State on or after June 24, 2022 but before January 1, 2023 may claim the credit on his or her individual income tax return for the taxable year ending on December 31, 2023.

(b) In no event shall a credit under this Section reduce the taxpayer's liability to less than zero. If the amount of the credit exceeds the tax liability for the year, the excess may be refunded to the taxpayer.

(c) As used in this Section, "healthcare provider" means a physician licensed to practice medicine in all of its branches, an advanced practice registered nurse, a registered professional nurse, a licensed practical nurse, a physician assistant, or a pharmacist.

Section 10. The Illinois Administrative Procedure Act is amended by adding Section 5-45.35 as follows:

(5 ILCS 100/5-45.35 new)

Sec. 5-45.35. Emergency rulemaking. To provide for the expeditious and timely implementation of this amendatory Act of the 103rd General Assembly, emergency rules implementing this amendatory Act of the 103rd General Assembly may be adopted in accordance with Section 5-45 by the Department of Revenue. The adoption of emergency rules authorized by Section 5-45 and this Section is deemed to be necessary for the public interest, safety, and welfare.

This Section is repealed one year after the effective date of this amendatory Act of the 103rd General Assembly.

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