INC TAX-MANUFACTURED HOME CRED Senate SponsorsSen. Elgie R. Sims, Jr. 1/10/2023SenateSession Sine Die 35 ILCS 5/232 newAmends the Illinois Income Tax Act. Creates an income tax credit for a taxpayer who purchases a manufactured home during the taxable year if: (i) the purchase is the first purchase of the manufactured home for use as a dwelling; and (ii) the taxpayer certifies that, within 30 days after the retail sale, the manufactured home will be affixed to a permanent foundation in the State so that the manufactured home is deemed to be real property. Provides that the credit shall be 50% of the purchase price of the manufactured home. Effective immediately. 2/26/2021SenateFiled with Secretary by Sen. Elgie R. Sims, Jr. 2/26/2021SenateFirst Reading 2/26/2021SenateReferred to Assignments 3/16/2021SenateAssigned to Revenue 4/8/2021SenateSenate Committee Amendment No. 1 Filed with Secretary by Sen. Elgie R. Sims, Jr. 4/8/2021SenateSenate Committee Amendment No. 1 Referred to Assignments 4/13/2021SenateSenate Committee Amendment No. 1 Assignments Refers to Revenue 4/16/2021SenateRule 3-9(a) / Re-referred to Assignments 4/16/2021SenateSenate Committee Amendment No. 1 Rule 3-9(a) / Re-referred to Assignments 1/10/2023SenateSession Sine Die