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92_SB0053 LRB9203140SMdv 1 AN ACT in relation to taxation. 2 Be it enacted by the People of the State of Illinois, 3 represented in the General Assembly: 4 Section 5. The Illinois Income Tax Act is amended by 5 adding Section 214 as follows: 6 (35 ILCS 5/214 new) 7 Sec. 214. Affordable housing donation tax credit.