State of Illinois
2023 and 2024


Introduced 1/31/2023, by Rep. Anna Moeller


35 ILCS 5/234 new

    Amends the Illinois Income Tax Act. Provides that a taxpayer who is a family caregiver is eligible to receive a nonrefundable income tax credit in an amount equal to 100% of the eligible expenditures incurred by the taxpayer during the taxable year related to the care of an eligible family member, subject to specified limits. Effective immediately.

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HB1376LRB103 04782 HLH 49792 b

1    AN ACT concerning revenue.
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4    Section 5. The Illinois Income Tax Act is amended by
5adding Section 234 as follows:
6    (35 ILCS 5/234 new)
7    Sec. 234. Family caregiver tax credit.
8    (a) As used in this Section:
9    "Activities of daily living" means everyday functions and
10activities that individuals usually perform without help,
11including, but not limited to, bathing, continence, dressing,
12eating, toileting, and transferring.
13    "Eligible expenditure" means costs associated with:
14        (1) improvements or alterations to the family
15    caregiver's or eligible family member's principal
16    residence to permit the eligible family member to remain
17    mobile, safe, and independent;
18        (2) the purchase or lease of equipment that has been
19    certified by a licensed health care provider as necessary
20    to assist an eligible family member in carrying out one or
21    more activities of daily living; or
22        (3) other goods, services, or supports that assist the
23    family caregiver in providing care to an eligible family



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1    member, including, but not limited to, expenditures
2    related to hiring a home care aide or personal care
3    attendant, respite care, adult day health, transportation,
4    legal and financial services, and assistive technology to
5    care for their eligible family member.
6    "Eligible family member" means an individual who during
7the taxable year for which the credit is sought:
8        (1) is at least 18 years of age;
9        (2) requires assistance with at least one activity of
10    daily living as certified by a licensed health care
11    provider;
12        (3) is a resident of the State; and
13        (4) qualifies as a dependent, spouse, parent, or other
14    relation by blood, marriage, or civil union, including an
15    in-law, sibling, grandparent, grandchild, step-parent,
16    step-child, aunt, uncle, niece, or nephew of the family
17    caregiver, or any individual whose close association with
18    the family caregiver is the equivalent of a family
19    relationship.
20    "Family caregiver" means an unpaid caregiver who, during
21the taxable year for which the credit is sought:
22        (1) is an Illinois resident and taxpayer;
23        (2) had uncompensated eligible expenditures, as
24    described in subsection (a), with respect to one or more
25    eligible family members during the taxable year; and
26        (3) had an adjusted gross income of less than $75,000



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1    for an individual and $150,000 for spouses filing a joint
2    return; in the case of a joint return, the term "family
3    caregiver" includes the individual and the individual's
4    spouse.
5    (b) For taxable years beginning on or after January 1,
62024, a taxpayer who is a family caregiver is eligible to
7receive a nonrefundable credit against the taxes imposed by
8subsections (a) and (b) of Section 201 in an amount equal to
9100% of the eligible expenditures incurred by the taxpayer
10during the taxable year, subject to the maximum allowable
11credit under this subsection. No taxpayer shall be entitled to
12claim a tax credit under this Section for the same eligible
13expenditures claimed by another taxpayer.
14    The total amount of tax credits claimed by family
15caregivers for the same eligible family member shall not
16exceed $1,500. If 2 or more family caregivers claim more than
17$1,500 in tax credits for the same eligible family member,
18then the total amount of the credit allowed shall be allocated
19in amounts proportionate to each eligible taxpayer's share of
20the total amount of the eligible expenditures for the eligible
21family member. A taxpayer may claim a credit for only one
22eligible family member per taxable year.
23    A taxpayer may not claim a tax credit under this Section
24for expenses incurred in carrying out general household
25maintenance activities, such as painting, plumbing, electrical
26repairs, or exterior maintenance.



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1    (c) Department on Aging shall adopt rules for the
2implementation of this Section.
3    (d) A taxpayer claiming a credit under this Act shall,
4upon showing proof of eligible expenditures, receive from the
5Department on Aging a certificate of verification regarding
6eligibility for the credit under this Section. The taxpayer
7shall submit to the Department of Revenue a copy of the
8certificate of verification received for the taxable year.
9    (e) By November 1, 2025 and each November 1 thereafter the
10Department of Revenue shall file a report with the Governor
11and the General Assembly and publish on its website the total
12amount of tax credits claimed under this Section and the total
13number of taxpayers who received the credit for the preceding
14fiscal year.
15    (f) This Section is exempt from the provisions of Section
17    Section 99. Effective date. This Act takes effect upon
18becoming law.