Text of IL HB 5152 (2024)

103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB5152 Introduced , by Rep. Kelly M. Cassidy SYNOPSIS AS INTRODUCED: 35 ILCS 5/241 new 35 ILCS 5/242 new 5 ILCS 100/5-45.55 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 lawful health care services 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 other lawful health care, (ii) is a patient or the parent or guardian of a patient who, for the purpose of receiving those health care services 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 lawful health care, or (iii) is a qualified cohabitant of a person described in item (i) or (ii). Provides that the credit is in the amount of $500. Creates an income tax credit in the amount of $500 for taxpayers who are public school teachers or qualifying cohabitants of public school teachers who permanently relocate to the State from any other State as a result of content-based restrictions on educational materials imposed by the taxpayer's state of origin. Effective immediately. LRB103 35168 HLH 67890 b A BILL FOR HB5152LRB103 35168 HLH 67890 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 Sections 241 and 242 as follows: 6 (35 ILCS 5/241 new) 7 Sec. 241. Credit for reproductive or gender affirming 8care. 9 (a) For taxable years ending on or after December 31, 2024 10and ending before December 31, 2034, each individual taxpayer 11who (i) is a healthcare provider who, for the purpose of 12providing lawful health care in this State, permanently 13relocates during the taxable year to this State from a State 14with more restrictive abortion laws or more restrictive laws 15concerning access to other lawful health care, (ii) is a 16patient or the parent or guardian of a patient who, for the 17purpose of receiving lawful health care in this State, 18permanently relocates during the taxable year to this State 19from a State with more restrictive abortion laws or more 20restrictive laws concerning the access to other lawful health 21care, or (iii) is a qualified cohabitant of a person described 22in item (i) or (ii) is entitled to a credit against the taxes 23imposed by subsections (a) and (b) of Section 201 in the amount HB5152- 2 -LRB103 35168 HLH 67890 b 1of $500. The Department may adopt rules concerning 2verification of the taxpayer's eligibility for the credit 3under this Section, including a requirement that the taxpayer 4shall submit an affidavit detailing his or her eligibility for 5the credit. 6 (b) In no event shall a credit under this Section reduce 7the taxpayer's liability to less than zero. If the amount of 8the credit exceeds the tax liability for the year, the excess 9may be refunded to the taxpayer. 10 (c) As used in this Section: 11 "Healthcare provider" means a person who is: 12 (1) a physician licensed to practice medicine in all 13 of its branches; 14 (2) an advanced practice registered nurse; 15 (3) a registered professional nurse; 16 (4) a licensed practical nurse; 17 (5) a physician assistant; 18 (6) a certified nurse midwife; 19 (7) a clinical psychologist; 20 (8) a social worker; 21 (9) a licensed marriage and family therapist; 22 (10) a professional counselor or clinical professional 23 counselor; 24 (11) a genetic counselor; or 25 (12) a registered surgical assistant or registered 26 surgical technologist. HB5152- 3 -LRB103 35168 HLH 67890 b 1 "Lawful health care" has the meaning given to that term in 2the Lawful Health Care Activity Act. 3 "Qualified cohabitant" means a person who cohabits with 4the taxpayer on a resident, continuing conjugal basis. 5 (35 ILCS 5/242 new) 6 Sec. 242. Credit for educators. 7 (a) For taxable years ending on or after December 31, 2024 8and ending before December 31, 2034, each individual taxpayer 9who (i) is a public school teacher who permanently relocates 10during the taxable year to this State from any other State as a 11result of content-based restrictions on educational materials 12imposed by the taxpayer's state of origin or (ii) is a 13qualified cohabitant of a public school teacher described in 14item (i) is entitled to a credit against the taxes imposed by 15subsections (a) and (b) of Section 201 in the amount of $500. 16The Department may adopt rules concerning verification of the 17taxpayer's eligibility for the credit under this Section, 18including a requirement that the taxpayer shall submit an 19affidavit detailing his or her eligibility for the credit. 20 (b) In no event shall a credit under this Section reduce 21the taxpayer's liability to less than zero. If the amount of 22the credit exceeds the tax liability for the year, the excess 23may be refunded to the taxpayer. 24 (c) As used in this Section, "qualified cohabitant" means 25a person who cohabits with the taxpayer on a resident, HB5152- 4 -LRB103 35168 HLH 67890 b 1continuing conjugal basis. 2 Section 10. The Illinois Administrative Procedure Act is 3amended by adding Section 5-45.55 as follows: 4 (5 ILCS 100/5-45.55 new) 5 Sec. 5-45.55. Emergency rulemaking. To provide for the 6expeditious and timely implementation of this amendatory Act 7of the 103rd General Assembly, emergency rules implementing 8this amendatory Act of the 103rd General Assembly may be 9adopted in accordance with Section 5-45 by the Department of 10Revenue. The adoption of emergency rules authorized by Section 115-45 and this Section is deemed to be necessary for the public 12interest, safety, and welfare. 13 This Section is repealed one year after the effective date 14of this amendatory Act of the 103rd General Assembly.