103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
SB1396

 

Introduced 2/6/2023, by Sen. Michael W. Halpin

 

SYNOPSIS AS INTRODUCED:
 
20 ILCS 2505/2505-810 new

    Amends the Department of Revenue Law of the Civil Administrative Code of Illinois. Provides that, for taxable years beginning on or after January 1, 2024, the Department of Revenue shall provide State income tax preparation services free of charge to individual taxpayers whose federal adjusted gross income for the previous taxable year does not exceed 200% of the federal poverty guidelines. Provides that each individual income tax return under the Illinois Income Tax Act shall contain an appropriate space in which qualified taxpayers may request those income tax preparation services for the next taxable year. Effective immediately.


LRB103 28552 HLH 54933 b

 

 

A BILL FOR

 

SB1396LRB103 28552 HLH 54933 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 Department of Revenue Law of the Civil
5Administrative Code of Illinois is amended by adding Section
62505-810 as follows:
 
7    (20 ILCS 2505/2505-810 new)
8    Sec. 2505-810. Tax preparation. Notwithstanding any other
9provision of law, for taxable years beginning on or after
10January 1, 2024, the Department of Revenue shall provide State
11income tax preparation services free of charge to individual
12taxpayers whose federal adjusted gross income for the previous
13taxable year does not exceed 200% of the federal poverty
14guidelines updated periodically in the Federal Register by the
15U.S. Department of Health and Human Services under the
16authority of 42 U.S.C. 9902(2). For taxable years beginning on
17or after January 1, 2023, each individual income tax return
18under the Illinois Income Tax Act shall contain an appropriate
19space in which qualified taxpayers may request those income
20tax preparation services for the next taxable year.
 
21    Section 99. Effective date. This Act takes effect upon
22becoming law.