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91_SB0862
LRB9102653PTpk
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, subject to adjustment under subsection (d-1),
21 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 (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. Subject to adjustment under
20 subsection (d-1), an additional exemption of $1,000
21 for the taxpayer if he or she has attained the age
22 of 65 before the end of the taxable year.
23 (B) For spouse when a joint return is not
24 filed. Subject to adjustment under subsection
25 (d-1), an additional exemption of $1,000 for the
26 spouse of the taxpayer if a joint return is not made
27 by the taxpayer and his spouse, and if the spouse
28 has attained the age of 65 before the end of such
29 taxable year, and, for the calendar year in which
30 the taxable year of the taxpayer begins, has no
31 gross income and is not the dependent of another
32 taxpayer.
33 (2) Additional exemption for blindness of taxpayer
34 or spouse.
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1 (A) For taxpayer. Subject to adjustment under
2 subsection (d-1), an additional exemption of $1,000
3 for the taxpayer if he or she is blind at the end of
4 the taxable year.
5 (B) For spouse when a joint return is not
6 filed. Subject to adjustment under subsection
7 (d-1), an additional exemption of $1,000 for the
8 spouse of the taxpayer if a separate return is made
9 by the taxpayer, and if the spouse is blind and, for
10 the calendar year in which the taxable year of the
11 taxpayer begins, has no gross income and is not the
12 dependent of another taxpayer. For purposes of this
13 paragraph, the determination of whether the spouse
14 is blind shall be made as of the end of the taxable
15 year of the taxpayer; except that if the spouse dies
16 during such taxable year such determination shall be
17 made as of the time of such death.
18 (C) Blindness defined. For purposes of this
19 subsection, an individual is blind only if his or
20 her central visual acuity does not exceed 20/200 in
21 the better eye with correcting lenses, or if his or
22 her visual acuity is greater than 20/200 but is
23 accompanied by a limitation in the fields of vision
24 such that the widest diameter of the visual fields
25 subtends an angle no greater than 20 degrees.
26 (d-1) For tax years ending on December 31, 1999 and
27 thereafter, the basic amount for individual taxpayers in
28 subsection (b), the additional amount for individuals in
29 subsection (c), and the amounts of the additional exemptions
30 in subsection (d) shall be subject to annual adjustments
31 equal to the percentage of increase in the consumer price
32 index-u during the preceding 12-month calendar year.
33 "Consumer price index-u" means the index published by the
34 Bureau of Labor Statistics of the United States Department of
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1 Labor or a successor agency that measures the average change
2 in prices of goods and services purchased by all urban
3 consumers, United States city average, all items, 1982-84 =
4 100. If the index is no longer published, then the
5 Department of Revenue shall adopt by rule a comparable
6 substitute index.
7 (e) Cross reference. See Article 3 for the manner of
8 determining base income allocable to this State.
9 (f) Application of Section 250. Section 250 does not
10 apply to the amendments to this Section made by Public Act
11 90-613 or by this amendatory Act of the 91st General
12 Assembly.
13 (Source: P.A. 90-613, eff. 7-9-98; revised 8-12-98.)
14 Section 99. Effective date. This Act takes effect upon
15 becoming law.