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91_HB0241
LRB9101071PTpk
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 contributions to domestic
9 violence shelters. Beginning in taxable year 2000, an
10 individual taxpayer is entitled to a credit against the tax
11 imposed by subsections (a) and (b) of Section 201 in an
12 amount equal to the amount contributed by the taxpayer during
13 the taxable year to a shelter or similar facility for victims
14 of domestic violence. The credit allowed under this Section
15 may not exceed $250 or the amount of the taxpayer's liability
16 under this Act, whichever is less. If the amount of the
17 credit exceeds the taxpayer's liability under this Act for
18 the year, then the excess may not be carried forward or
19 backward to apply to the taxpayer's liability for any other
20 year. The provisions of Section 250 do not apply to the
21 credit under this Section.