TROTTER-LIGHTFORD. 35 ILCS 5/211 new Amends the Illinois Income Tax Act. Creates a credit against the taxes imposed under the Act for individuals for expenditures made for child care. Provides that the amount of the credit depends on the amount of the taxpayer's federal adjusted gross income and the amount of the federal child care credit to which the taxpayer is entitled. Provides that any excess credit may be carried forward and applied to the tax liability of the 5 following taxable years. Provides that an individual who receives child care assistance from the Department of Human Services shall be entitled to a credit only to the extent of unreimbursed out-of-pocket expenses that result in a federal credit for child care expense. Provides that the credit is available for taxable years beginning on or after January 1, 1999. Sunsets the credit after 5 years. Effective January 1, 2000. 99-02-03 S FIRST READING 99-02-03 S REFERRED TO SENATE RULES COMMITTEE RULES 99-02-17 S ASSIGNED TO COMMITTEE REVENUE 99-02-24 S ADDED AS A CHIEF CO-SPONSOR LIGHTFORD 99-02-26 S TO SUBCOMMITTEE 99-02-26 S COMMITTEE REVENUE 99-03-20 S RE-REFERRED TO RULES COMM/RULE 3-9(A) RULES 01-01-09 S SESSION SINE DIE END OF INQUIRY Full Text Bill Summary