96TH GENERAL ASSEMBLY
State of Illinois
2009 and 2010
SB1805


 
Introduced 2/20/2009, by Sen. Don Harmon
 
SYNOPSIS AS INTRODUCED:
 		








  



35 ILCS 5/204
  from Ch. 120, par. 2-204







    Amends the Illinois Income Tax Act. Makes a technical change in a Section concerning the standard exemption.
















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A BILL FOR









 











SB1805

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    AN ACT concerning revenue.

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


 
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    Section 5. The Illinois Income Tax Act is amended  by 
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changing Section 204 as follows:
 



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    (35 ILCS 5/204)  (from Ch. 120, par. 2-204)



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    Sec. 204. Standard Exemption. 

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    (a) Allowance of exemption. In computing net income under 
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this Act, there
shall be allowed as an exemption the the sum of 
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the amounts determined under
subsections (b), (c) and (d), 
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multiplied by a fraction the numerator of which
is the amount 
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of the taxpayer's base income allocable to this State for the

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taxable year and the denominator of which is the taxpayer's 
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total base income
for the taxable year.

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    (b) Basic amount. For the purpose of subsection (a) of this 
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Section,
except as provided by subsection (a) of Section 205 
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and in this
subsection, each taxpayer shall be allowed a basic 
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amount of $1000, except
that for corporations the basic amount 
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shall be zero for tax years ending on
or
after December 31, 
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2003, and for individuals the basic amount shall be:


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        (1) for taxable years ending on or after December 31, 
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    1998 and prior to
December 31, 1999, $1,300;


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        (2) for taxable years ending on or after December 31, 
 


 






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    1999 and prior to
December 31, 2000, $1,650;


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        (3) for taxable years ending on or after December 31, 
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    2000, $2,000.

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For taxable years ending on or after December 31, 1992, a 
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taxpayer whose
Illinois base income exceeds the basic amount 
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and who is claimed as a dependent
on another person's tax 
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return under the Internal Revenue Code of 1986 shall
not be 
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allowed any basic amount under this subsection.

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    (c) Additional amount for individuals. In the case of an 
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individual
taxpayer, there shall be allowed for the purpose of 
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subsection (a), in
addition to the basic amount provided by 
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subsection (b), an additional
exemption equal to the basic 
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amount for each
exemption in excess of one
allowable to such 
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individual taxpayer for the taxable year under Section
151 of 
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the Internal Revenue Code.

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    (d) Additional exemptions for an individual taxpayer and 
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his or her
spouse.  In the case of an individual taxpayer and 
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his or her spouse, he or
she shall each be allowed additional 
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exemptions as follows:


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        (1) Additional exemption for taxpayer or spouse 65 
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    years of age or older.


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            (A) For taxpayer.  An additional exemption of 
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        $1,000 for the taxpayer if
he or she has attained the 
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        age of 65 before the end of the taxable year.


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            (B) For spouse when a joint return is not filed.  An 
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        additional
exemption of $1,000 for the spouse of the 
 


 






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        taxpayer if a joint return is not
made by the taxpayer 
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        and his spouse, and if the spouse has attained the age

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        of 65 before the end of such taxable year, and, for the 
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        calendar year in
which the taxable year of the taxpayer 
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        begins, has no gross income and is
not the dependent of 
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        another taxpayer.


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        (2) Additional exemption for blindness of taxpayer or 
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    spouse.


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            (A) For taxpayer.  An additional exemption of 
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        $1,000 for the taxpayer if
he or she is blind at the 
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        end of the taxable year.


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            (B) For spouse when a joint return is not filed.  An 
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        additional
exemption of $1,000 for the spouse of the 
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        taxpayer if a separate return is made
by the taxpayer, 
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        and if the spouse is blind and, for the calendar year 
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        in which
the taxable year of the taxpayer begins, has 
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        no gross income and is not the
dependent of another 
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        taxpayer. For purposes of this paragraph, the

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        determination of whether the spouse is blind shall be 
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        made as of the end of the
taxable year of the taxpayer; 
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        except that if the spouse dies during such
taxable year 
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        such determination shall be made as of the time of such 
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        death.


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            (C) Blindness defined.  For purposes of this 
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        subsection, an individual
is blind only if his or her 
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        central visual acuity does not exceed 20/200 in
the 
 


 






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        better eye with correcting lenses, or if his or her 
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        visual acuity is
greater than 20/200 but is accompanied 
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        by a limitation in the fields of
vision such that the 
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        widest diameter of the visual fields subtends an angle

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        no greater than 20 degrees.

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    (e) Cross reference. See Article 3 for the manner of 
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determining
base income allocable to this State.

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    (f) Application of Section 250.  Section 250 does not apply 
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to the
amendments to this Section made by Public Act 90-613.

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(Source: P.A. 93-29, eff. 6-20-03.)