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91_HB1330
LRB9103007PTpk
1 AN ACT to amend the Illinois Income Tax Act by adding
2 Section 211.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Illinois Income Tax Act is amended by adding
6 Section 211 as follows:
7 (35 ILCS 5/211 new)
8 Sec. 211. Lactation room tax credit. For taxable years
9 beginning on or after January 1, 1999, a taxpayer is entitled
10 to a credit against the taxes imposed by subsections (a) and
11 (b) of Section 201 in an amount equal to the expenditures
12 required for providing an on-site lactation room on the
13 premises of the taxpayer's workplace for employees. For the
14 purposes of this Section, an "on-site lactation room" means a
15 private room that has a locking door, comfortable
16 accomodations, electric amenities including a refrigerator,
17 and other reasonable items. If the amount of a credit
18 exceeds the tax liability for the year, then the excess may
19 be carried forward and applied to the tax liability of the 3
20 taxable years following the excess credit year. A credit
21 must be applied to the earliest year for which there is a tax
22 liability. If there are credits from more than one taxable
23 year that are available to offset a liability, then the
24 earlier credit must be applied first. This Section is exempt
25 from the provisions of Section 250.
26 Section 99. Effective date. This Act takes effect upon
27 becoming law.