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(35 ILCS 5/212)
Earned income tax credit.
(a) With respect to the federal earned income tax credit allowed for the
taxable year under Section 32 of the federal Internal Revenue Code, 26 U.S.C.
32, each individual taxpayer is entitled to a credit against the tax imposed by
subsections (a) and (b) of Section 201 in an amount equal to
(i) 5% of the federal tax credit for each taxable year beginning on or after
2000 and ending prior to December 31, 2012, (ii) 7.5% of the federal tax credit for each taxable year beginning on or after January 1, 2012 and ending prior to December 31, 2013, (iii) 10% of the federal tax credit for each taxable year beginning on or after January 1, 2013 and beginning prior to January 1, 2017, (iv) 14% of the federal tax credit for each taxable year beginning on or after January 1, 2017 and beginning prior to January 1, 2018, and (v) 18% of the federal tax credit for each taxable year beginning on or after January 1, 2018.
For a non-resident or part-year resident, the amount of the credit under this
Section shall be in proportion to the amount of income attributable to this
(b) For taxable years beginning before January 1, 2003, in no event
shall a credit under this Section reduce the taxpayer's
liability to less than zero. For each taxable year beginning on or after
January 1, 2003, if the amount of the credit exceeds the income tax liability
for the applicable tax year, then the excess credit shall be refunded to the
taxpayer. The amount of a refund shall not be included in the taxpayer's
income or resources for the purposes of determining eligibility or benefit
level in any means-tested benefit program administered by a governmental entity
unless required by federal law.
(c) This Section is exempt from the provisions of Section 250.
(Source: P.A. 100-22, eff. 7-6-17.)