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90_HB2490
35 ILCS 5/204 from Ch. 120, par. 2-204
Amends the Illinois Income Tax Act. Grants taxpayers,
beginning with taxable years beginning on or after January 1,
1998, an additional basic amount standard exemption of
$1,000. Provides that the additional exemption is exempt
from the sunset provisions. Effective immediately.
LRB9008809KDcd
LRB9008809KDcd
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) and
12 (d), multiplied by a fraction the numerator of which is the
13 amount of the taxpayer's base income allocable to this State
14 for the taxable year and the denominator of which is the
15 taxpayer's total base income for the taxable year.
16 (b) Basic amount. For the purpose of subsection (a) of
17 this Section, except as provided by subsection (a) of Section
18 205 and in this subsection, each taxpayer shall be allowed a
19 basic amount of $1000. Beginning with taxable years beginning
20 on or after January 1, 1998, for the purpose of subsection
21 (a) of this Section, except as provided by subsection (a) of
22 Section 205 and in this subsection, each taxpayer shall be
23 allowed an additional basic amount of $1,000. The changes
24 made by this amendatory Act of 1998 are exempt from the
25 provisions of Section 250. For taxable years ending on or
26 after December 31, 1992, a taxpayer whose Illinois base
27 income exceeds $1,000 and who is claimed as a dependent on
28 another person's tax return under the Internal Revenue Code
29 of 1986 shall not be allowed any basic amount under this
30 subsection.
31 (c) Additional amount for individuals. In the case of an
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1 individual taxpayer, there shall be allowed for the purpose
2 of subsection (a), in addition to the basic amount provided
3 by subsection (b), an additional exemption in the amount of
4 $1000 for each exemption in excess of one allowable to such
5 individual taxpayer for the taxable year under Section 151 of
6 the Internal Revenue Code.
7 (d) Additional exemptions for an individual taxpayer and
8 his or her spouse. In the case of an individual taxpayer and
9 his or her spouse, he or she shall each be allowed additional
10 exemptions as follows:
11 (1) Additional exemption for taxpayer or spouse 65
12 years of age or older.
13 (A) For taxpayer. An additional exemption of
14 $1,000 for the taxpayer if he or she has attained
15 the age of 65 before the end of the taxable year.
16 (B) For spouse when a joint return is not
17 filed. An additional exemption of $1,000 for the
18 spouse of the taxpayer if a joint return is not made
19 by the taxpayer and his spouse, and if the spouse
20 has attained the age of 65 before the end of such
21 taxable year, and, for the calendar year in which
22 the taxable year of the taxpayer begins, has no
23 gross income and is not the dependent of another
24 taxpayer.
25 (2) Additional exemption for blindness of taxpayer
26 or spouse.
27 (A) For taxpayer. An additional exemption of
28 $1,000 for the taxpayer if he or she is blind at the
29 end of the taxable year.
30 (B) For spouse when a joint return is not
31 filed. An additional exemption of $1,000 for the
32 spouse of the taxpayer if a separate return is made
33 by the taxpayer, and if the spouse is blind and, for
34 the calendar year in which the taxable year of the
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1 taxpayer begins, has no gross income and is not the
2 dependent of another taxpayer. For purposes of this
3 paragraph, the determination of whether the spouse
4 is blind shall be made as of the end of the taxable
5 year of the taxpayer; except that if the spouse dies
6 during such taxable year such determination shall be
7 made as of the time of such death.
8 (C) Blindness defined. For purposes of this
9 subsection, an individual is blind only if his or
10 her central visual acuity does not exceed 20/200 in
11 the better eye with correcting lenses, or if his or
12 her visual acuity is greater than 20/200 but is
13 accompanied by a limitation in the fields of vision
14 such that the widest diameter of the visual fields
15 subtends an angle no greater than 20 degrees.
16 (e) Cross reference. See Article 3 for the manner of
17 determining base income allocable to this State.
18 (Source: P.A. 86-146; 87-880; 87-1246.)
19 Section 99. Effective date. This Act takes effect upon
20 becoming law.