91st General Assembly
Summary of HB0401
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House Sponsors:
COULSON-LYONS,EILEEN-MYERS,RICHARD-MITCHELL,BILL-LANG, 
   GASH AND ERWIN.

Short description: 
INC TX-COLLEGE SAVINGS PLAN                                                

Synopsis of Bill as introduced:
        Amends the Illinois Income Tax Act.   Allows  certain  individual      
   taxpayers a deduction in an amount, not to exceed $1,000, equal to the      
   amount  deposited in and the interest earned on a college savings plan      
   account.  Provides that a taxpayer shall not be  required  to  deposit      
   more  than  $500  into  an  account  to  begin a college savings plan.      
   Requires the moneys deposited into  and  the  interest  earned  on  an      
   account  designated  as  a college savings plan to be used only by the      
   account holder and only for college or university expenses.   Provides      
   that  if  a taxpayer uses moneys deposited in the college savings plan      
   account for a purpose other than college or university  expenses,  the      
   moneys  shall  be  subject  to taxation under this Act and the account      
   holder shall incur a penalty equal to 10% of that principal or  income      
   used  for  purposes other than college or university expenses.              
 
Last action on Bill: SESSION SINE DIE

   Last action date: 01-01-09

           Location: House

 Amendments to Bill: AMENDMENTS ADOPTED: HOUSE -   0     SENATE -   0


   END OF INQUIRY 



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