90th General Assembly
Summary of HB0282
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House Sponsors:
WOOLARD-NOLAND, MOFFITT AND BOST.

Senate Sponsors:
SIEBEN-REA

Short description: 
INCOME TX ACT-CRDT CORPORATION                                             

Synopsis of Bill as introduced:
        Amends the Grain Code.  Makes stylistic changes.                       
          FISCAL NOTE (Dept. of Agriculture)                                   
          HB 282 will have no fiscal impact on this Dept.                      
        SENATE AMENDMENT NO. 1.                                                
          Deletes reference to:                                                
          240 ILCS 40/10-25                                                    
          Adds reference to:                                                   
          20 ILCS 205/40.30 new                                                
          35 ILCS 5/211 new                                                    
        Replaces the title and  everything  after  the  enacting  clause.      
   Amends  the  Civil  Administrative  Code  of Illinois and the Illinois      
   Income Tax Act.  Creates an income tax credit for corporations  in  an      
   amount  equal to 5% of the amounts spent by the corporation during the      
   taxable year on biodegradable  or biocomposite materials made of  corn      
   or  soybean products.  Provides that the credit may be carried forward      
   for 5 years.  Provides that in no event shall the  credit  reduce  the      
   corporation's  tax  liability to below zero.  Provides that the credit      
   applies to tax years beginning on or after January 1,  1997.   Sunsets      
   the  credit  after 5 years. Requires the Department of Agriculture, in      
   cooperation with the Department of Revenue, to study the effect of the      
   credit on the corn-based  and  soybean-based  biodegradable  materials      
   markets at the end of the 5-year period.  Effective immediately.            
        SENATE AMENDMENT NO. 2.                                                
          Adds reference to:                                                   
          35 ILCS 5/212 new                                                    
        Amends the Illinois Income Tax Act.  Creates an income tax credit      
   for companies that manufacture  air  pollution  control  equipment  or      
   continuous  emission  monitoring systems of 5% of the company's income      
   derived from the manufacture or production of  air  pollution  control      
   equipment  or  continuous  emission  monitoring systems if the company      
   locates or is located in a county that has an active,  operating  coal      
   mine  that  is  financially distressed or has had an active mine close      
   within the last 10 years.                                                   
 
Last action on Bill: TOTAL VETO STANDS

   Last action date: 97-11-14

           Location: House

 Amendments to Bill: AMENDMENTS ADOPTED: HOUSE -   0     SENATE -   2


   END OF INQUIRY 



 Full Text  Bill Status