SEVERNS-TROTTER-CLAYBORNE. 35 ILCS 5/210 Amends the Illinois Income Tax Act. Provides that for tax years ending on or after December 31, 1998, the dependent care assistance program tax credit shall be available to manufacturers and retailers (now manufacturers) and shall be in an amount equal to 10% (now 5%) of the amount of expenditures by the taxpayer in the tax year reported under Section 129 of the Internal Revenue Code to provide in the Illinois premises of the taxpayer's workplace an on-site facility dependent care assistance program under Section 129 of the Internal Revenue Code. 98-02-19 S FIRST READING 98-02-19 S REFERRED TO SENATE RULES COMMITTEE RULES 99-01-12 S SESSION SINE DIE END OF INQUIRY Full Text Bill Summary