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91_SB0046eng SB46 Engrossed LRB9100659PTpk 1 AN ACT to amend the Illinois Income Tax Act by changing 2 Section 204. 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 6 changing Section 204 as follows: 7 (35 ILCS 5/204) (from Ch. 120, par. 2-204) 8 Sec. 204. Standard Exemption. 9 (a) Allowance of exemption. In computing net income 10 under this Act, there shall be allowed as an exemption the 11 sum of the amounts determined under subsections (b), (c) and 12 (d), multiplied by a fraction the numerator of which is the 13 amount of the taxpayer's base income allocable to this State 14 for the taxable year and the denominator of which is the 15 taxpayer's total base income for the taxable year. 16 (b) Basic amount. For the purpose of subsection (a) of 17 this Section, except as provided by subsection (a) of Section 18 205 and in this subsection, each taxpayer shall be allowed a 19 basic amount of $1000, except that for individuals the basic 20 amount shall be: 21 (1) For taxable years ending on or after December 22 31, 1998 and prior to December 31, 1999, $1,300.
;23 (2) For taxable years ending on or after December 24 31, 1999, $2,000. and prior to December 31, 2000, $1,650;25 26 (3) (Blank). for taxable years ending on or after27 December 31, 2000, $2,000.28 For taxable years ending on or after December 31, 1992, a 29 taxpayer whose Illinois base income exceeds the basic amount 30 and who is claimed as a dependent on another person's tax 31 return under the Internal Revenue Code of 1986 shall not be SB46 Engrossed -2- LRB9100659PTpk 1 allowed any basic amount under this subsection. The2 provisions of Section 250 shall not apply to the amendments3 made by this amendatory Act of 1998.4 (c) Additional amount for individuals. In the case of an 5 individual taxpayer, there shall be allowed for the purpose 6 of subsection (a), in addition to the basic amount provided 7 by subsection (b), an additional exemption equal to the basic 8 amount for each exemption in excess of one allowable to such 9 individual taxpayer for the taxable year under Section 151 of 10 the Internal Revenue Code. The provisions of Section 25011 shall not apply to the amendments made by this amendatory Act12 of 1998.13 (d) Additional exemptions for an individual taxpayer and 14 his or her spouse. In the case of an individual taxpayer and 15 his or her spouse, he or she shall each be allowed additional 16 exemptions as follows: 17 (1) Additional exemption for taxpayer or spouse 65 18 years of age or older. 19 (A) For taxpayer. An additional exemption of 20 $1,000 for the taxpayer if he or she has attained 21 the age of 65 before the end of the taxable year. 22 (B) For spouse when a joint return is not 23 filed. An additional exemption of $1,000 for the 24 spouse of the taxpayer if a joint return is not made 25 by the taxpayer and his spouse, and if the spouse 26 has attained the age of 65 before the end of such 27 taxable year, and, for the calendar year in which 28 the taxable year of the taxpayer begins, has no 29 gross income and is not the dependent of another 30 taxpayer. 31 (2) Additional exemption for blindness of taxpayer 32 or spouse. 33 (A) For taxpayer. An additional exemption of 34 $1,000 for the taxpayer if he or she is blind at the SB46 Engrossed -3- LRB9100659PTpk 1 end of the taxable year. 2 (B) For spouse when a joint return is not 3 filed. An additional exemption of $1,000 for the 4 spouse of the taxpayer if a separate return is made 5 by the taxpayer, and if the spouse is blind and, for 6 the calendar year in which the taxable year of the 7 taxpayer begins, has no gross income and is not the 8 dependent of another taxpayer. For purposes of this 9 paragraph, the determination of whether the spouse 10 is blind shall be made as of the end of the taxable 11 year of the taxpayer; except that if the spouse dies 12 during such taxable year such determination shall be 13 made as of the time of such death. 14 (C) Blindness defined. For purposes of this 15 subsection, an individual is blind only if his or 16 her central visual acuity does not exceed 20/200 in 17 the better eye with correcting lenses, or if his or 18 her visual acuity is greater than 20/200 but is 19 accompanied by a limitation in the fields of vision 20 such that the widest diameter of the visual fields 21 subtends an angle no greater than 20 degrees. 22 (e) Cross reference. See Article 3 for the manner of 23 determining base income allocable to this State. 24 (f) Application of Section 250. Section 250 does not 25 apply to the amendments to this Section made by Public Act 26 90-613 or this amendatory Act of 1999. 27 (Source: P.A. 90-613, eff. 7-9-98; revised 8-12-98.) 28 Section 99. Effective date. This Act takes effect upon 29 becoming law.
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