State of Illinois
90th General Assembly
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90_HB2192

      35 ILCS 5/202             from Ch. 120, par. 2-202
          Amends the Illinois Income Tax Act. Makes language in the
      definition of net income gender neutral.
                                                     LRB9000118KRkb
                                               LRB9000118KRkb
 1        AN ACT to amend the Illinois Income Tax Act  by  changing
 2    Section 202.
 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 202 as follows:
 7        (35 ILCS 5/202) (from Ch. 120, par. 2-202)
 8        Sec. 202. Net Income Defined. In general. For purposes of
 9    this Act, a taxpayer's net income for a taxable year shall be
10    that  portion  of his or her base income for such year except
11    money and other benefits, other than salary,  received  by  a
12    driver  in  a  ridesharing arrangement using a motor vehicle,
13    which is allocable to this  State  under  the  provisions  of
14    Article 3, less the standard exemption allowed by Section 204
15    and the deduction allowed by Section 207.
16    (Source: P.A. 85-731.)

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