Text of IL HB 3368 (2024)

103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB3368 Introduced , by Rep. Kelly M. Cassidy SYNOPSIS AS INTRODUCED: 35 ILCS 5/234 new 5 ILCS 100/5-45.35 new Amends the Illinois Income Tax Act. Creates an income tax credit for each individual taxpayer who (i) is a healthcare provider who, for the purpose of providing reproductive care or gender-affirming care in this State, permanently relocates during the taxable year to this State from a State with more restrictive abortion laws or more restrictive laws concerning access to gender-affirming care or (ii) is a patient or the parent or guardian of a patient who, for the purpose of receiving reproductive care or gender-affirming care in this State, permanently relocates during the taxable year to this State from a State with more restrictive abortion laws or more restrictive laws concerning the access to gender-affirming care. Provides that the credit is in the amount of $500. Effective immediately. LRB103 29619 HLH 56015 b A BILL FOR HB3368LRB103 29619 HLH 56015 b 1 AN ACT concerning revenue. 2 Be it enacted by the People of the State of Illinois, 3represented in the General Assembly: 4 Section 5. The Illinois Income Tax Act is amended by 5adding Section 234 as follows: 6 (35 ILCS 5/234 new) 7 Sec. 234. Credit for reproductive or gender affirming 8care. 9 (a) For taxable years ending on or after December 31, 2023 10and ending before December 31, 2033, each individual taxpayer 11who (i) is a healthcare provider who, for the purpose of 12providing reproductive care or gender-affirming care in this 13State, permanently relocates during the taxable year to this 14State from a State with more restrictive abortion laws or more 15restrictive laws concerning access to gender-affirming care or 16(ii) is a patient or the parent or guardian of a patient who, 17for the purpose of receiving reproductive care or 18gender-affirming care in this State, permanently relocates 19during the taxable year to this State from a State with more 20restrictive abortion laws or more restrictive laws concerning 21the access to gender-affirming care is entitled to a credit 22against the taxes imposed by subsections (a) and (b) of 23Section 201 in the amount of $500. A taxpayer described in this HB3368- 2 -LRB103 29619 HLH 56015 b 1subsection (a) who permanently relocates to this State on or 2after June 24, 2022 but before January 1, 2023 may claim the 3credit on his or her individual income tax return for the 4taxable year ending on December 31, 2023. 5 (b) In no event shall a credit under this Section reduce 6the taxpayer's liability to less than zero. If the amount of 7the credit exceeds the tax liability for the year, the excess 8may be refunded to the taxpayer. 9 (c) As used in this Section, "healthcare provider" means a 10physician licensed to practice medicine in all of its 11branches, an advanced practice registered nurse, a registered 12professional nurse, a licensed practical nurse, a physician 13assistant, or a pharmacist. 14 Section 10. The Illinois Administrative Procedure Act is 15amended by adding Section 5-45.35 as follows: 16 (5 ILCS 100/5-45.35 new) 17 Sec. 5-45.35. Emergency rulemaking. To provide for the 18expeditious and timely implementation of this amendatory Act 19of the 103rd General Assembly, emergency rules implementing 20this amendatory Act of the 103rd General Assembly may be 21adopted in accordance with Section 5-45 by the Department of 22Revenue. The adoption of emergency rules authorized by Section 235-45 and this Section is deemed to be necessary for the public 24interest, safety, and welfare. HB3368- 3 -LRB103 29619 HLH 56015 b 1 This Section is repealed one year after the effective date 2of this amendatory Act of the 103rd General Assembly. 3 Section 99. Effective date. This Act takes effect upon 4becoming law.