[ Search ] [ Legislation ]
[ Home ] [ Back ] [ Bottom ]
91_HB1709
LRB9104728PTpkA
1 AN ACT to amend the Illinois Income Tax Act by adding
2 Section 211.
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 adding Section 211 as follows:
7 (35 ILCS 5/211 new)
8 Sec. 211. Tax credit for employee immunizations by food
9 service establishments. For taxable years beginning on or
10 after January 1, 1999, a taxpayer that is a food service
11 establishment is entitled to a credit against the taxes
12 imposed by subsections (a) and (b) of Section 201 in an
13 amount equal to the amount paid in the tax year for hepatitis
14 A immunizations or other immunizations recommended by a
15 federal center for disease control and prevention given to
16 the taxpayer's employees who are residents of this State.
17 For the purposes of this Section, "food service
18 establishment" means entities subject to the Food Handling
19 Regulation Enforcement Act. The amount of the credit may not
20 exceed the usual and customary fee that would be paid for the
21 immunizations under a State sponsored health insurance
22 program. If the amount of a credit exceeds the tax liability
23 for the year, then the excess may not be refunded to the
24 taxpayer and may not be carried forward to a succeeding
25 year's tax liability. This Section is exempt from the
26 provisions of Section 250.
27 Section 99. Effective date. This Act takes effect upon
28 becoming law.