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91_SB0900 LRB9105840PTpk 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. Parent-Care Option Employer Tax Credit.