Illinois General Assembly - Full Text of SB1659
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Full Text of SB1659  98th General Assembly


Rep. Arthur Turner

Filed: 5/31/2013





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2    AMENDMENT NO. ______. Amend Senate Bill 1659, AS AMENDED,
3by replacing everything after the enacting clause with the
5    "Section 5. The Illinois Income Tax Act is amended by
6changing Section 216 as follows:
7    (35 ILCS 5/216)
8    Sec. 216. Credit for wages paid to ex-felons.
9    (a) For each taxable year beginning on or after January 1,
102007, each taxpayer is entitled to a credit against the tax
11imposed by subsections (a) and (b) of Section 201 of this Act
12in an amount equal to 5% of qualified wages paid by the
13taxpayer during the taxable year to one or more Illinois
14residents who are qualified ex-offenders. The total credit
15allowed to a taxpayer with respect to each qualified
16ex-offender may not exceed $1,500 $600 for all taxable years.



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1For partners, shareholders of Subchapter S corporations, and
2owners of limited liability companies, if the liability company
3is treated as a partnership for purposes of federal and State
4income taxation, there shall be allowed a credit under this
5Section to be determined in accordance with the determination
6of income and distributive share of income under Sections 702
7and 704 and Subchapter S of the Internal Revenue Code.
8    (b) For purposes of this Section, "qualified wages":
9        (1) includes only wages that are subject to federal
10    unemployment tax under Section 3306 of the Internal Revenue
11    Code, without regard to any dollar limitation contained in
12    that Section;
13        (2) does not include any amounts paid or incurred by an
14    employer for any period to any qualified ex-offender for
15    whom the employer receives federally funded payments for
16    on-the-job training of that qualified ex-offender for that
17    period; and
18        (3) includes only wages attributable to service
19    rendered during the one-year period beginning with the day
20    the qualified ex-offender begins work for the employer.
21    If the taxpayer has received any payment from a program
22established under Section 482(e)(1) of the federal Social
23Security Act with respect to a qualified ex-offender, then, for
24purposes of calculating the credit under this Section, the
25amount of the qualified wages paid to that qualified
26ex-offender must be reduced by the amount of the payment.



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1    (c) For purposes of this Section, "qualified ex-offender"
2means any person who:
3        (1) has been convicted of a crime in this State or of
4    an offense in any other jurisdiction, not including any
5    offense or attempted offense that would subject a person to
6    registration under the Sex Offender Registration Act is an
7    eligible offender, as defined under Section 5-5.5-5 of the
8    Unified Code of Corrections;
9        (2) was sentenced to a period of incarceration in an
10    Illinois adult correctional center; and
11        (3) was hired by the taxpayer within 3 years one year
12    after being released from an Illinois adult correctional
13    center.
14    (d) In no event shall a credit under this Section reduce
15the taxpayer's liability to less than zero. If the amount of
16the credit exceeds the tax liability for the year, the excess
17may be carried forward and applied to the tax liability of the
185 taxable years following the excess credit year. The tax
19credit shall be applied to the earliest year for which there is
20a tax liability. If there are credits for more than one year
21that are available to offset a liability, the earlier credit
22shall be applied first.
23    (e) This Section is exempt from the provisions of Section
25(Source: P.A. 94-1067, eff. 8-1-06.)



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1    Section 99. Effective date. This Act takes effect upon
2becoming law.".