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90_SB0625
35 ILCS 5/202 from Ch. 120, par. 2-202
Amends the Illinois Income Tax Act. Makes provisions in
the Section defining net income gender neutral.
LRB9002099KDks
LRB9002099KDks
1 AN ACT to amend the Illinois Income Tax Act by changing
2 Section 202.
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 202 as follows:
7 (35 ILCS 5/202) (from Ch. 120, par. 2-202)
8 Sec. 202. Net Income Defined. In general. For purposes of
9 this Act, a taxpayer's net income for a taxable year shall be
10 that portion of his or her base income for such year except
11 money and other benefits, other than salary, received by a
12 driver in a ridesharing arrangement using a motor vehicle,
13 which is allocable to this State under the provisions of
14 Article 3, less the standard exemption allowed by Section 204
15 and the deduction allowed by Section 207.
16 (Source: P.A. 85-731.)