House Sponsors: FLOWERS-LOPEZ-SCOTT. Short description: INC TX-CREDIT-LIVE IN CARE Synopsis of Bill as introduced: Amends the Illinois Income Tax Act. Creates an income tax credit for individuals in an amount equal to 25% of unreimbursed, medically necessary expenses incurred in caring, in the individual's home, for an elderly parent who has been diagnosed by a licensed physician as being unable to live alone. Provides that the taxpayer shall provide the Department of Revenue, upon request, with certification from a licensed physician of the medical necessity for the live-in care of the elderly parent. Provides that in no event shall this credit reduce an individual's tax liability to less than zero. Provides that this credit is available for tax years ending on or after December 31, 1999. Sunsets the credit after 5 years. 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 Full Text Bill Status