90th General Assembly
Summary of HB0275
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House Sponsors:
MULLIGAN-MOORE,EUGENE.

Senate Sponsors:
BUTLER-GEO-KARIS

Short description: 
PROP TX-EXEMPT-RESEARCH INST                                               

Synopsis of Bill as introduced:
        Amends the Property Tax Code.  Includes in the list  of  property      
   granted an exemption based on charitable purposes academic or research      
   institutes  that  qualify  for the charitable purposes exemption under      
   the Internal Revenue Code of 1986 because they operate for the benefit      
   of the  public  by  actually  and  exclusively  performing  scientific      
   research and making the result of the research available to the public      
   on a non-discriminatory basis.                                              
        HOUSE AMENDMENT NO. 1.                                                 
          Deletes reference to:                                                
          35 ILCS 200/15-65                                                    
          Adds reference to:                                                   
          35 ILCS 200/18-165                                                   
        Deletes everything.  Amends the Property Tax Code.  Allows taxing      
   districts to abate any portion of its taxes on an academic or research      
   institute that (i) is an exempt organization under  paragraph  (3)  of      
   Section  501(c)  of  the  Internal Revenue Code, (ii) operates for the      
   benefit  of  the  public  by  actually  and   exclusively   performing      
   scientific  research  and making the results of the research available      
   to the interested public on  a  non-discriminatory  basis,  and  (iii)      
   employs  more  than 100 employees.  Requires the abatement to be for a      
   minimum of 15  years.   States  that  the  maximum  abatement  of  all      
   property   taxes   that   the  institute  receives  shall  not  exceed      
   $5,000,000.  Effective immediately.                                         
 
Last action on Bill: PUBLIC ACT.............................. 90-0046

   Last action date: 97-07-03

           Location: House

 Amendments to Bill: AMENDMENTS ADOPTED: HOUSE -   1     SENATE -   0


   END OF INQUIRY 



 Full Text  Bill Status