REA-GARCIA-SMITH-FARLEY. 35 ILCS 5/215 new Amends the Illinois Income Tax Act. Provides that beginning with tax years ending on or after December 31, 1998 and ending with tax years ending on or before December 31, 2007, an individual with an adjusted gross income of $75,000 or less may receive an income tax credit in an amount equal to 10% of the credit received by the taxpayer for the same taxable year under Section 129 of the Internal Revenue Code of 1986 for expenditures during the tax year for the care of a child in a State certified day care or child care facility. Effective immediately. 98-02-19 S FIRST READING 98-02-19 S REFERRED TO SENATE RULES COMMITTEE RULES 99-01-12 S SESSION SINE DIE END OF INQUIRY Full Text Bill Summary