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91_SB0165
LRB9102419PTpk
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),
12 (c-5), and (d), multiplied by a fraction the numerator of
13 which is the amount of the taxpayer's base income allocable
14 to this State for the taxable year and the denominator of
15 which is the taxpayer's total base income for the taxable
16 year.
17 (b) Basic amount. For the purpose of subsection (a) of
18 this Section, except as provided by subsection (a) of Section
19 205 and in this subsection, each taxpayer shall be allowed a
20 basic amount of $1000, except that for individuals the basic
21 amount shall be:
22 (1) for taxable years ending on or after December
23 31, 1998 and prior to December 31, 1999, $1,300;
24 (2) for taxable years ending on or after December
25 31, 1999 and prior to December 31, 2000, $1,650;
26 (3) for taxable years ending on or after December
27 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
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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 (c-5) Additional dependent amount for individuals. In
14 the case of an individual taxpayer, there shall be allowed
15 for the purpose of subsection (a), in addition to the basic
16 amount provided by subsection (b) and the additional amount
17 provided by subsection (c), one additional exemption in the
18 amount of $2,000 if that taxpayer meets all of the following
19 requirements:
20 (1) The individual taxpayer qualifies for at least
21 one additional exemption under subsection (c).
22 (2) The individual taxpayer's total base income for
23 the taxable year is less than $16,825.
24 (d) Additional exemptions for an individual taxpayer and
25 his or her spouse. In the case of an individual taxpayer and
26 his or her spouse, he or she shall each be allowed additional
27 exemptions as follows:
28 (1) Additional exemption for taxpayer or spouse 65
29 years of age or older.
30 (A) For taxpayer. An additional exemption of
31 $1,000 for the taxpayer if he or she has attained
32 the age of 65 before the end of the taxable year.
33 (B) For spouse when a joint return is not
34 filed. An additional exemption of $1,000 for the
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1 spouse of the taxpayer if a joint return is not made
2 by the taxpayer and his spouse, and if the spouse
3 has attained the age of 65 before the end of such
4 taxable year, and, for the calendar year in which
5 the taxable year of the taxpayer begins, has no
6 gross income and is not the dependent of another
7 taxpayer.
8 (2) Additional exemption for blindness of taxpayer
9 or spouse.
10 (A) For taxpayer. An additional exemption of
11 $1,000 for the taxpayer if he or she is blind at the
12 end of the taxable year.
13 (B) For spouse when a joint return is not
14 filed. An additional exemption of $1,000 for the
15 spouse of the taxpayer if a separate return is made
16 by the taxpayer, and if the spouse is blind and, for
17 the calendar year in which the taxable year of the
18 taxpayer begins, has no gross income and is not the
19 dependent of another taxpayer. For purposes of this
20 paragraph, the determination of whether the spouse
21 is blind shall be made as of the end of the taxable
22 year of the taxpayer; except that if the spouse dies
23 during such taxable year such determination shall be
24 made as of the time of such death.
25 (C) Blindness defined. For purposes of this
26 subsection, an individual is blind only if his or
27 her central visual acuity does not exceed 20/200 in
28 the better eye with correcting lenses, or if his or
29 her visual acuity is greater than 20/200 but is
30 accompanied by a limitation in the fields of vision
31 such that the widest diameter of the visual fields
32 subtends an angle no greater than 20 degrees.
33 (e) Cross reference. See Article 3 for the manner of
34 determining base income allocable to this State.
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1 (f) Application of Section 250. Section 250 does not
2 apply to the amendments to this Section made by Public Act
3 90-613 or to this amendatory Act of 1999.
4 (Source: P.A. 90-613, eff. 7-9-98; revised 8-12-98.)
5 Section 99. Effective date. This Act takes effect upon
6 becoming law.