[ Search ] [ Legislation ] [ Bill Summary ]
[ Home ] [ Back ] [ Bottom ]
90_HB0145
35 ILCS 5/204 from Ch. 120, par. 2-204
Amends the Illinois Income Tax Act to grant an additional
$1,000 exemption to an individual with an adjusted gross
income of $100,000 or less for each dependent child under age
18. Effective immediately.
LRB9000374KRkb
LRB9000374KRkb
1 AN ACT to amend the Illinois Income Tax Act by changing
2 Section 204.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Illinois Income Tax Act is amended by
6 changing Section 204 as follows:
7 (35 ILCS 5/204) (from Ch. 120, par. 2-204)
8 Sec. 204. Standard Exemption.
9 (a) Allowance of exemption. In computing net income
10 under this Act, there shall be allowed as an exemption the
11 sum of the amounts determined under subsections (b), (c) and
12 (d), multiplied by a fraction the numerator of which is the
13 amount of the taxpayer's base income allocable to this State
14 for the taxable year and the denominator of which is the
15 taxpayer's total base income for the taxable year.
16 (b) Basic amount. For the purpose of subsection (a) of
17 this Section, except as provided by subsection (a) of Section
18 205 and in this subsection, each taxpayer shall be allowed a
19 basic amount of $1000. For taxable years ending on or after
20 December 31, 1992, a taxpayer whose Illinois base income
21 exceeds $1,000 and who is claimed as a dependent on another
22 person's tax return under the Internal Revenue Code of 1986
23 shall not be allowed any basic amount under this subsection.
24 (c) Additional amount for individuals. In the case of an
25 individual taxpayer, there shall be allowed for the purpose
26 of subsection (a), in addition to the basic amount provided
27 by subsection (b), an additional exemption in the amount of
28 $1000 for each exemption in excess of one allowable to such
29 individual taxpayer for the taxable year under Section 151 of
30 the Internal Revenue Code.
31 (c-5) Additional amount for dependent children age 18
-2- LRB9000374KRkb
1 and under. Beginning with taxable years ending on or after
2 December 31, 1997, and ending with taxable years ending on or
3 before December 31, 2006, in the case of an individual
4 taxpayer with an adjusted gross income of $100,000 or less,
5 there shall be allowed for the purpose of subsection (a), in
6 addition to the basic amount provided by subsection (b) and
7 the additional amount provided by subsection (c), an
8 additional exemption in the amount of $1,000 for each
9 dependent child age 18 or under who is allowable to the
10 taxpayer as an exemption under Section 151 of the Internal
11 Revenue Code of 1986.
12 (d) Additional exemptions for an individual taxpayer and
13 his or her spouse. In the case of an individual taxpayer and
14 his or her spouse, he or she shall each be allowed additional
15 exemptions as follows:
16 (1) Additional exemption for taxpayer or spouse 65
17 years of age or older.
18 (A) For taxpayer. An additional exemption of
19 $1,000 for the taxpayer if he or she has attained
20 the age of 65 before the end of the taxable year.
21 (B) For spouse when a joint return is not
22 filed. An additional exemption of $1,000 for the
23 spouse of the taxpayer if a joint return is not made
24 by the taxpayer and his spouse, and if the spouse
25 has attained the age of 65 before the end of such
26 taxable year, and, for the calendar year in which
27 the taxable year of the taxpayer begins, has no
28 gross income and is not the dependent of another
29 taxpayer.
30 (2) Additional exemption for blindness of taxpayer
31 or spouse.
32 (A) For taxpayer. An additional exemption of
33 $1,000 for the taxpayer if he or she is blind at the
34 end of the taxable year.
-3- LRB9000374KRkb
1 (B) For spouse when a joint return is not
2 filed. An additional exemption of $1,000 for the
3 spouse of the taxpayer if a separate return is made
4 by the taxpayer, and if the spouse is blind and, for
5 the calendar year in which the taxable year of the
6 taxpayer begins, has no gross income and is not the
7 dependent of another taxpayer. For purposes of this
8 paragraph, the determination of whether the spouse
9 is blind shall be made as of the end of the taxable
10 year of the taxpayer; except that if the spouse dies
11 during such taxable year such determination shall be
12 made as of the time of such death.
13 (C) Blindness defined. For purposes of this
14 subsection, an individual is blind only if his or
15 her central visual acuity does not exceed 20/200 in
16 the better eye with correcting lenses, or if his or
17 her visual acuity is greater than 20/200 but is
18 accompanied by a limitation in the fields of vision
19 such that the widest diameter of the visual fields
20 subtends an angle no greater than 20 degrees.
21 (e) Cross reference. See Article 3 for the manner of
22 determining base income allocable to this State.
23 (Source: P.A. 86-146; 87-880; 87-1246.)
24 Section 99. Effective date. This Act takes effect upon
25 becoming law.