SB1135sam001 102ND GENERAL ASSEMBLY

Sen. Doris Turner

Filed: 4/16/2021

10200SB1135sam001 LRB102 04969 HLH 25431 a

AMENDMENT TO SENATE BILL 1135

AMENDMENT NO. ______. Amend Senate Bill 1135 by replacing everything after the enacting clause with the following:

"Section 5. The Illinois Income Tax Act is amended by adding Section 232 as follows:

(35 ILCS 5/232 new)

Sec. 232. Health care workers.

(a) For taxable years beginning on or after January 1, 2022 and beginning prior to January 1, 2027, each taxpayer who is employed as a health care worker during the taxable year and whose household income is less than the maximum income limitation for that taxable year is entitled to a credit against the taxes imposed by subsections (a) and (b) of Section 201 in an amount equal to $500.

(b) In no event shall a credit under this Section reduce a taxpayer's liability to less than zero. If the amount of credit exceeds the tax liability for the year, the excess may be carried forward and applied to the tax liability for the 5 taxable years following the excess credit year. The tax credit shall be applied to the earliest year for which there is a tax liability. If there are credits for more than one year that are available to offset liability, the earlier credit shall be applied first.

(c) As used in this Section:

"Health care worker" means a person who is employed to provide direct patient care services, including a physician, dentist, dental assistant, physical therapist, occupational therapist, respiratory therapist, advanced practice registered nurse, registered nurse, licensed practical nurse, nursing assistant, physician assistant, or x-ray or laboratory technician.

"Maximum income limitation" means a federal adjusted gross income of (i) $150,000 for married taxpayers filing a joint return and (ii) $100,000 for all other taxpayers.

Section 99. Effective date. This Act takes effect upon becoming law.".