Illinois General Assembly - Full Text of HB0583
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Full Text of HB0583  102nd General Assembly




State of Illinois
2021 and 2022


Introduced 2/8/2021, by Rep. Katie Stuart - Joyce Mason


35 ILCS 5/232 new

    Amends the Illinois Income Tax Act. Creates an income tax credit for taxpayers who are caregivers of a veteran with a disability. Provides that the credit shall be in an amount equal to 5% of the costs incurred in caring for the veteran, not to exceed $1,000 in credits in any taxable year. Effective immediately.

LRB102 03926 HLH 13942 b






HB0583LRB102 03926 HLH 13942 b

1    AN ACT concerning revenue.
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4    Section 5. The Illinois Income Tax Act is amended by
5adding Section 232 as follows:
6    (35 ILCS 5/232 new)
7    Sec. 232. Caregiver credit.
8    (a) For taxable years ending on or after December 31,
92021, each taxpayer who is an eligible caregiver of a veteran
10with a disability is entitled to a credit against the tax
11imposed by subsections (a) and (b) of Section 201 in an amount
12equal to 5% of the costs incurred in caring for the veteran,
13not to exceed $1,000 in credits in any taxable year.
14    (b) In no event shall a credit under this Section reduce a
15taxpayer's liability to less than zero. If the amount of
16credit exceeds the tax liability for the year, the excess may
17be carried forward and applied to the tax liability for the 5
18taxable years following the excess credit year. The tax credit
19shall be applied to the earliest year for which there is a tax
20liability. If there are credits for more than one year that are
21available to offset liability, the earlier credit shall be
22applied first.
23    (c) As used in this Section:



HB0583- 2 -LRB102 03926 HLH 13942 b

1    "Costs incurred" means, but is not limited to:
2expenditures for respite care; expenditures for counseling or
3support groups; training related to caring for a veteran with
4disability; travel costs; technology that assists in providing
5care; and expenditures for medical and hygiene items used by
6the veteran.
7    "Eligible caregiver" means a family member or paid worker
8who provides care for a qualified veteran with a disability
9and assists with performing the activities of daily life.
10    "Veteran" means an Illinois resident who has served as a
11member of the United States Armed Forces on active duty or
12State active duty, a member of the Illinois National Guard, or
13a member of the United States Reserve Forces who has received
14an honorable discharge.
15    "Veteran with a disability" means a veteran with a
16service-connected disability, as certified by the United
17States Department of Veterans Affairs.
18    (d) This Section is exempt from the provisions of Section
20    Section 99. Effective date. This Act takes effect upon
21becoming law.