Sen. Linda Holmes
Filed: 3/24/2015
 
 

 

 

 
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1
AMENDMENT TO SENATE BILL 1211




2    AMENDMENT NO. ______. Amend Senate Bill 1211 by replacing 
3everything after the enacting clause with the following:

 
 
4    "Section 5. The Illinois Income Tax Act is amended  by 
5adding Section 224 as follows:
 
6    (35 ILCS 5/224 new)
7    Sec. 224. Residential accessibility modifications. 
8    (a)  For taxable years beginning on or after January 1, 
92016, any taxpayer who retrofits a newly purchased or existing 
10residence to improve accessibility for an elderly or disabled 
11individual shall be allowed a credit against the tax imposed 
12under subsections (a) and (b) of Section 201 of this Act.  The 
13credit shall be based on the eligible costs incurred for the 
14installation or construction of the modifications,  but the 
15credit shall not exceed $2,500 for each eligible residence. The 
16credit shall be allowed for the taxable year in which the 
 
 
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1construction or installation of the modification has been 
2completed.
3    (b)  The credit shall apply on a first-come, first served 
4basis. In no event shall a credit under this Section reduce a 
5taxpayer's liability to less than zero. If the amount of the 
6credit exceeds the taxpayer's liability for the taxable year, 
7then the amount that exceeds the tax liability may be carried 
8over for credit against the income taxes of the taxpayer in the 
9next 5 taxable years or until the total amount of the tax 
10credit issued has been taken, whichever is sooner. 
11    (c)  "Eligible costs" means costs associated with home 
12modifications listed under the Home Services Program 
13administered by the Department of Human Services (Part 686 of 
14Title 89 of the Illinois Administrative Code), including, but 
15not limited to, ramps, grab-bars, widening door-ways, and other 
16changes to enhance the independence of a disabled or elderly 
17individual.  The Department of Human Services shall review the 
18proposed changes and issue a certification of approval to the 
19taxpayer. The taxpayer must provide documentation of the 
20disability of the disabled resident to the Department of Human 
21Services. The taxpayer shall attach the certification to the 
22applicable income tax return. 
23    (d)   This Section is exempt from the provisions of Section 
24250.".