State of Illinois
92nd General Assembly
Legislation

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92_HB0310

 
                                               LRB9202698SMdv

 1        AN ACT concerning taxation.

 2        Be it enacted by the People of  the  State  of  Illinois,
 3    represented in the General Assembly:

 4        Section  5.  The Electricity Excise Tax Law is amended by
 5    adding Section 2-5.5 as follows:

 6        (35 ILCS 640/2-5.5 new)
 7        Sec.   2-5.5.    Exemption   for   religious    purposes,
 8    orphanages, or school and religious purposes.  Beginning with
 9    bills  for electricity or electric service issued on or after
10    January 1, 2002, the tax imposed  under  this  Act  does  not
11    apply  to  property  used exclusively for religious purposes,
12    used exclusively for school and religious purposes,  or  used
13    exclusively  for  orphanages and not leased or otherwise used
14    with a view to profit.   This  exemption  includes  all  such
15    property  owned  by  churches  or  religious  institutions or
16    denominations and used in conjunction  therewith  as  housing
17    facilities   provided   for   ministers  (including  bishops,
18    district superintendents, and similar church officials  whose
19    ministerial duties are not limited to a single congregation),
20    their spouses, children, and domestic workers, performing the
21    duties  of  their  vocation  as ministers at such churches or
22    religious institutions or for such  religious  denominations,
23    and  including  the  convents  and  monasteries where persons
24    engaged  in  religious  activities  reside.    A   parsonage,
25    convent,  monastery,  or  other  housing  facility  shall  be
26    considered  under  this  Section  to  be exclusively used for
27    religious purposes when the church, religious institution, or
28    denomination requires  that  the  above  listed  persons  who
29    perform religious related activities shall, as a condition of
30    their employment or association, reside in the facility.
31        The  Department  shall  establish by rule a procedure for
 
                            -2-                LRB9202698SMdv
 1    obtaining the exemption under this Section.

 2        Section 99.  Effective date.  This Act takes effect  upon
 3    becoming law.

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