FLOWERS-LOPEZ-SCOTT. 35 ILCS 5/213 new Amends the Illinois Income Tax Act. Creates an income tax credit for individuals in an amount equal to 25% of unreimbursed, medically necessary expenses incurred in caring, in the individual's home, for an elderly parent who has been diagnosed by a licensed physician as being unable to live alone. Provides that the taxpayer shall provide the Department of Revenue, upon request, with certification from a licensed physician of the medical necessity for the live-in care of the elderly parent. Provides that in no event shall this credit reduce an individual's tax liability to less than zero. Provides that this credit is available for tax years ending on or after December 31, 1999. Sunsets the credit after 5 years. 99-02-19 H FILED WITH CLERK 99-02-19 H FIRST READING 99-02-19 H REFERRED TO HOUSE RULES COMMITTEE RULES 99-02-24 H ASSIGNED TO COMMITTEE REVENUE 99-03-05 H RE-REFERRED TO RULES COMM/RULE 19(A) RULES HRUL 99-03-10 H ADDED AS A JOINT SPONSOR LOPEZ 99-03-10 H ADDED AS A JOINT SPONSOR SCOTT 01-01-09 H SESSION SINE DIE END OF INQUIRY Full Text Bill Summary