State of Illinois
91st General Assembly
Legislation

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91_SB0046eng

 
SB46 Engrossed                                 LRB9100659PTpk

 1        AN  ACT  to amend the Illinois Income Tax Act by changing
 2    Section 204.

 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 204 as follows:

 7        (35 ILCS 5/204) (from Ch. 120, par. 2-204)
 8        Sec. 204.  Standard Exemption.
 9        (a)  Allowance of  exemption.  In  computing  net  income
10    under  this  Act,  there shall be allowed as an exemption the
11    sum of the amounts determined under subsections (b), (c)  and
12    (d),  multiplied  by a fraction the numerator of which is the
13    amount of the taxpayer's base income allocable to this  State
14    for  the  taxable  year  and  the denominator of which is the
15    taxpayer's total base income for the taxable year.
16        (b)  Basic amount. For the purpose of subsection  (a)  of
17    this Section, except as provided by subsection (a) of Section
18    205  and in this subsection, each taxpayer shall be allowed a
19    basic amount of $1000, except that for individuals the  basic
20    amount shall be:
21             (1)  For  taxable  years ending on or after December
22        31, 1998 and prior to December 31, 1999, $1,300.;
23             (2)  For taxable years ending on or  after  December
24        31, 1999, $2,000. and prior to December 31, 2000, $1,650;
25        
26             (3)  (Blank).  for  taxable years ending on or after
27        December 31, 2000, $2,000.
28    For taxable years ending on or after  December  31,  1992,  a
29    taxpayer  whose Illinois base income exceeds the basic amount
30    and who is claimed as a dependent  on  another  person's  tax
31    return  under  the Internal Revenue Code of 1986 shall not be
 
SB46 Engrossed              -2-                LRB9100659PTpk
 1    allowed  any  basic  amount  under  this  subsection.     The
 2    provisions  of  Section 250 shall not apply to the amendments
 3    made by this amendatory Act of 1998.
 4        (c)  Additional amount for individuals. In the case of an
 5    individual taxpayer, there shall be allowed for  the  purpose
 6    of  subsection  (a), in addition to the basic amount provided
 7    by subsection (b), an additional exemption equal to the basic
 8    amount for each exemption in excess of one allowable to  such
 9    individual taxpayer for the taxable year under Section 151 of
10    the  Internal  Revenue  Code.   The provisions of Section 250
11    shall not apply to the amendments made by this amendatory Act
12    of 1998.
13        (d)  Additional exemptions for an individual taxpayer and
14    his or her spouse.  In the case of an individual taxpayer and
15    his or her spouse, he or she shall each be allowed additional
16    exemptions as follows:
17             (1)  Additional exemption for taxpayer or spouse  65
18        years of age or older.
19                  (A)  For  taxpayer.  An additional exemption of
20             $1,000 for the taxpayer if he or  she  has  attained
21             the age of 65 before the end of the taxable year.
22                  (B)  For  spouse  when  a  joint  return is not
23             filed.  An additional exemption of  $1,000  for  the
24             spouse of the taxpayer if a joint return is not made
25             by  the  taxpayer  and his spouse, and if the spouse
26             has attained the age of 65 before the  end  of  such
27             taxable  year,  and,  for the calendar year in which
28             the taxable year of  the  taxpayer  begins,  has  no
29             gross  income  and  is  not the dependent of another
30             taxpayer.
31             (2)  Additional exemption for blindness of  taxpayer
32        or spouse.
33                  (A)  For  taxpayer.  An additional exemption of
34             $1,000 for the taxpayer if he or she is blind at the
 
SB46 Engrossed              -3-                LRB9100659PTpk
 1             end of the taxable year.
 2                  (B)  For spouse when  a  joint  return  is  not
 3             filed.   An  additional  exemption of $1,000 for the
 4             spouse of the taxpayer if a separate return is  made
 5             by the taxpayer, and if the spouse is blind and, for
 6             the  calendar  year in which the taxable year of the
 7             taxpayer begins, has no gross income and is not  the
 8             dependent  of another taxpayer. For purposes of this
 9             paragraph, the determination of whether  the  spouse
10             is  blind shall be made as of the end of the taxable
11             year of the taxpayer; except that if the spouse dies
12             during such taxable year such determination shall be
13             made as of the time of such death.
14                  (C)  Blindness defined.  For purposes  of  this
15             subsection,  an  individual  is blind only if his or
16             her central visual acuity does not exceed 20/200  in
17             the  better eye with correcting lenses, or if his or
18             her visual acuity is  greater  than  20/200  but  is
19             accompanied  by a limitation in the fields of vision
20             such that the widest diameter of the  visual  fields
21             subtends an angle no greater than 20 degrees.
22        (e)  Cross  reference.  See  Article  3 for the manner of
23    determining base income allocable to this State.
24        (f)  Application of Section 250.  Section  250  does  not
25    apply  to  the  amendments to this Section made by Public Act
26    90-613 or this amendatory Act of 1999.
27    (Source: P.A. 90-613, eff. 7-9-98; revised 8-12-98.)

28        Section 99.  Effective date.  This Act takes effect  upon
29    becoming law.

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