(35 ILCS 5/212.1)
(Section scheduled to be repealed on April 19, 2023)
Individual income tax rebates.
(a) Each taxpayer who files an individual income tax return under this Act, on or before October 17, 2022, for the taxable year that began on January 1, 2021 and whose adjusted gross income for the taxable year is less than (i) $400,000, in the case of spouses filing a joint federal tax return, or (ii) $200,000, in the case of all other taxpayers, is entitled to a one-time rebate under this Section. The amount of the rebate shall be $50 for single filers and $100 for spouses filing a joint return, plus an additional $100 for each person who is claimed as a dependent, up to 3 dependents, on the taxpayer's federal income tax return for the taxable year that began on January 1, 2021. A taxpayer who files an individual income tax return under this Act for the taxable year that began on January 1, 2021, and who is claimed as a dependent on another individual's return for that year, is ineligible for the rebate provided under this Section. Spouses who qualify for a rebate under this Section and who file a joint return shall be treated as a single taxpayer for the purposes of the rebate under this Section. For a part-year resident, the amount of the rebate under this Section shall be in proportion to the amount of the taxpayer's income that is attributable to this State for the taxable year that began on January 1, 2021. Taxpayers who were non-residents for the taxable year that began on January 1, 2021 are not entitled to a rebate under this Section.
(b) Beginning on July 5, 2022, the Department shall certify to the Comptroller the names of the taxpayers who are eligible for a one-time rebate under this Section, the amounts of those rebates, and any other information that the Comptroller requires to direct the payment of the rebates provided under this Section to taxpayers.
(c) If a taxpayer files an amended return indicating that the taxpayer is entitled to a rebate under this Section that the taxpayer did not receive, or indicating that the taxpayer did not receive the full rebate amount to which the taxpayer is entitled, then the rebate shall be processed in the same manner as a claim for refund under Article 9. If the taxpayer files an amended return indicating that the taxpayer received a rebate under this Section to which the taxpayer is not entitled, then the Department shall issue a notice of deficiency as provided in Article 9.
(d) The Department shall make the rebate payments authorized by this Section from the Income Tax Refund Fund.
(e) The amount of a rebate under this Section shall not be included in the taxpayer's income or resources for the purposes of determining eligibility or benefit level in any means-tested benefit program administered by a governmental entity unless required by federal law.
(f) Nothing in this Section prevents a taxpayer from receiving the earned income tax credit and the rebate under this Section for the same taxable year.
(g) Notwithstanding any other law to the contrary, the rebates shall not be subject to offset by the Comptroller against any liability owed either to the State or to any unit of local government.
(h) The Department shall adopt rules for the implementation of this Section, including emergency rules under Section 5-45.21 of the Illinois Administrative Procedure Act.
(i) This Section is repealed one year after the effective date of this amendatory Act of the 102nd General Assembly.
(Source: P.A. 102-700, eff. 4-19-22.)