State of Illinois
91st General Assembly
Legislation

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91_SB0165

 
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 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),
12    (c-5), and (d), multiplied by a  fraction  the  numerator  of
13    which  is  the amount of the taxpayer's base income allocable
14    to this State for the taxable year  and  the  denominator  of
15    which  is  the  taxpayer's  total base income for the taxable
16    year.
17        (b)  Basic amount. For the purpose of subsection  (a)  of
18    this Section, except as provided by subsection (a) of Section
19    205  and in this subsection, each taxpayer shall be allowed a
20    basic amount of $1000, except that for individuals the  basic
21    amount shall be:
22             (1)  for  taxable  years ending on or after December
23        31, 1998 and prior to December 31, 1999, $1,300;
24             (2)  for taxable years ending on or  after  December
25        31, 1999 and prior to December 31, 2000, $1,650;
26             (3)  for  taxable  years ending on or after December
27        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

 
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 1    allowed  any  basic  amount  under  this  subsection.     The
 2    provisions  of  Section 250 shall not apply to the amendments
 3    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 250
11    shall not apply to the amendments made by this amendatory Act
12    of 1998.
13        (c-5)  Additional dependent amount for  individuals.   In
14    the  case  of  an individual taxpayer, there shall be allowed
15    for the purpose of subsection (a), in addition to  the  basic
16    amount  provided  by subsection (b) and the additional amount
17    provided by subsection (c), one additional exemption  in  the
18    amount  of $2,000 if that taxpayer meets all of the following
19    requirements:
20             (1)  The individual taxpayer qualifies for at  least
21        one additional exemption under subsection (c).
22             (2)  The individual taxpayer's total base income for
23        the taxable year is less than $16,825.
24        (d)  Additional exemptions for an individual taxpayer and
25    his or her spouse.  In the case of an individual taxpayer and
26    his or her spouse, he or she shall each be allowed additional
27    exemptions as follows:
28             (1)  Additional  exemption for taxpayer or spouse 65
29        years of age or older.
30                  (A)  For taxpayer.  An additional exemption  of
31             $1,000  for  the  taxpayer if he or she has attained
32             the age of 65 before the end of the taxable year.
33                  (B)  For spouse when  a  joint  return  is  not
34             filed.   An  additional  exemption of $1,000 for the
 
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 1             spouse of the taxpayer if a joint return is not made
 2             by the taxpayer and his spouse, and  if  the  spouse
 3             has  attained  the  age of 65 before the end of such
 4             taxable year, and, for the calendar  year  in  which
 5             the  taxable  year  of  the  taxpayer begins, has no
 6             gross income and is not  the  dependent  of  another
 7             taxpayer.
 8             (2)  Additional  exemption for blindness of taxpayer
 9        or spouse.
10                  (A)  For taxpayer.  An additional exemption  of
11             $1,000 for the taxpayer if he or she is blind at the
12             end of the taxable year.
13                  (B)  For  spouse  when  a  joint  return is not
14             filed.  An additional exemption of  $1,000  for  the
15             spouse  of the taxpayer if a separate return is made
16             by the taxpayer, and if the spouse is blind and, for
17             the calendar year in which the taxable year  of  the
18             taxpayer  begins, has no gross income and is not the
19             dependent of another taxpayer. For purposes of  this
20             paragraph,  the  determination of whether the spouse
21             is blind shall be made as of the end of the  taxable
22             year of the taxpayer; except that if the spouse dies
23             during such taxable year such determination shall be
24             made as of the time of such death.
25                  (C)  Blindness  defined.   For purposes of this
26             subsection, an individual is blind only  if  his  or
27             her  central visual acuity does not exceed 20/200 in
28             the better eye with correcting lenses, or if his  or
29             her  visual  acuity  is  greater  than 20/200 but is
30             accompanied by a limitation in the fields of  vision
31             such  that  the widest diameter of the visual fields
32             subtends an angle no greater than 20 degrees.
33        (e)  Cross reference. See Article 3  for  the  manner  of
34    determining base income allocable to this State.
 
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 1        (f)  Application  of  Section  250.  Section 250 does not
 2    apply to the amendments to this Section made  by  Public  Act
 3    90-613 or to this amendatory Act of 1999.
 4    (Source: P.A. 90-613, eff. 7-9-98; revised 8-12-98.)

 5        Section  99.  Effective date.  This Act takes effect upon
 6    becoming law.

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