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91_HB1526
LRB9105195PTpkA
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. Prohibition on private tuition deduction from
9 adjusted gross income or a credit. A taxpayer is not
10 entitled to a deduction from adjusted gross income or a
11 credit against the taxes imposed by subsections (a) and (b)
12 of Section 201 for any voluntary cash contributions made by
13 the taxpayer during the taxable year to a school tuition
14 organization.
15 For purposes of this Section "school tuition
16 organization" means an organization that allocates any of its
17 annual revenue for educational scholarships or grants for
18 tuition, educational fees, instructional costs, or other
19 related fees to children to allow them to attend
20 nongovernmental elementary or secondary schools.
21 Section 99. Effective date. This Act takes effect July
22 1, 1999.