Illinois 2023-2024 Regular Session

Illinois House Bill HB3368 Compare Versions

Only one version of the bill is available at this time.

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1	1	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB3368 Introduced , by Rep. Kelly M. Cassidy SYNOPSIS AS INTRODUCED: 35 ILCS 5/234 new5 ILCS 100/5-45.35 new Amends the Illinois Income Tax Act. Creates an income tax credit for each individual taxpayer who (i) is a healthcare provider who, for the purpose of providing reproductive care or gender-affirming care in this State, permanently relocates during the taxable year to this State from a State with more restrictive abortion laws or more restrictive laws concerning access to gender-affirming care or (ii) is a patient or the parent or guardian of a patient who, for the purpose of receiving reproductive care or gender-affirming care in this State, permanently relocates during the taxable year to this State from a State with more restrictive abortion laws or more restrictive laws concerning the access to gender-affirming care. Provides that the credit is in the amount of $500. Effective immediately. LRB103 29619 HLH 56015 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB3368 Introduced , by Rep. Kelly M. Cassidy SYNOPSIS AS INTRODUCED: 35 ILCS 5/234 new5 ILCS 100/5-45.35 new 35 ILCS 5/234 new 5 ILCS 100/5-45.35 new Amends the Illinois Income Tax Act. Creates an income tax credit for each individual taxpayer who (i) is a healthcare provider who, for the purpose of providing reproductive care or gender-affirming care in this State, permanently relocates during the taxable year to this State from a State with more restrictive abortion laws or more restrictive laws concerning access to gender-affirming care or (ii) is a patient or the parent or guardian of a patient who, for the purpose of receiving reproductive care or gender-affirming care in this State, permanently relocates during the taxable year to this State from a State with more restrictive abortion laws or more restrictive laws concerning the access to gender-affirming care. Provides that the credit is in the amount of $500. Effective immediately. LRB103 29619 HLH 56015 b LRB103 29619 HLH 56015 b A BILL FOR
2	2	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB3368 Introduced , by Rep. Kelly M. Cassidy SYNOPSIS AS INTRODUCED:
3	3	35 ILCS 5/234 new5 ILCS 100/5-45.35 new 35 ILCS 5/234 new 5 ILCS 100/5-45.35 new
4	4	35 ILCS 5/234 new
5	5	5 ILCS 100/5-45.35 new
6	6	Amends the Illinois Income Tax Act. Creates an income tax credit for each individual taxpayer who (i) is a healthcare provider who, for the purpose of providing reproductive care or gender-affirming care in this State, permanently relocates during the taxable year to this State from a State with more restrictive abortion laws or more restrictive laws concerning access to gender-affirming care or (ii) is a patient or the parent or guardian of a patient who, for the purpose of receiving reproductive care or gender-affirming care in this State, permanently relocates during the taxable year to this State from a State with more restrictive abortion laws or more restrictive laws concerning the access to gender-affirming care. Provides that the credit is in the amount of $500. Effective immediately.
7	7	LRB103 29619 HLH 56015 b LRB103 29619 HLH 56015 b
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9	9	A BILL FOR
10	10	HB3368LRB103 29619 HLH 56015 b HB3368 LRB103 29619 HLH 56015 b
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12	12	1 AN ACT concerning revenue.
13	13	2 Be it enacted by the People of the State of Illinois,
14	14	3 represented in the General Assembly:
15	15	4 Section 5. The Illinois Income Tax Act is amended by
16	16	5 adding Section 234 as follows:
17	17	6 (35 ILCS 5/234 new)
18	18	7 Sec. 234. Credit for reproductive or gender affirming
19	19	8 care.
20	20	9 (a) For taxable years ending on or after December 31, 2023
21	21	10 and ending before December 31, 2033, each individual taxpayer
22	22	11 who (i) is a healthcare provider who, for the purpose of
23	23	12 providing reproductive care or gender-affirming care in this
24	24	13 State, permanently relocates during the taxable year to this
25	25	14 State from a State with more restrictive abortion laws or more
26	26	15 restrictive laws concerning access to gender-affirming care or
27	27	16 (ii) is a patient or the parent or guardian of a patient who,
28	28	17 for the purpose of receiving reproductive care or
29	29	18 gender-affirming care in this State, permanently relocates
30	30	19 during the taxable year to this State from a State with more
31	31	20 restrictive abortion laws or more restrictive laws concerning
32	32	21 the access to gender-affirming care is entitled to a credit
33	33	22 against the taxes imposed by subsections (a) and (b) of
34	34	23 Section 201 in the amount of $500. A taxpayer described in this
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38	38	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB3368 Introduced , by Rep. Kelly M. Cassidy SYNOPSIS AS INTRODUCED:
39	39	35 ILCS 5/234 new5 ILCS 100/5-45.35 new 35 ILCS 5/234 new 5 ILCS 100/5-45.35 new
40	40	35 ILCS 5/234 new
41	41	5 ILCS 100/5-45.35 new
42	42	Amends the Illinois Income Tax Act. Creates an income tax credit for each individual taxpayer who (i) is a healthcare provider who, for the purpose of providing reproductive care or gender-affirming care in this State, permanently relocates during the taxable year to this State from a State with more restrictive abortion laws or more restrictive laws concerning access to gender-affirming care or (ii) is a patient or the parent or guardian of a patient who, for the purpose of receiving reproductive care or gender-affirming care in this State, permanently relocates during the taxable year to this State from a State with more restrictive abortion laws or more restrictive laws concerning the access to gender-affirming care. Provides that the credit is in the amount of $500. Effective immediately.
43	43	LRB103 29619 HLH 56015 b LRB103 29619 HLH 56015 b
44	44	LRB103 29619 HLH 56015 b
45	45	A BILL FOR
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51	51	35 ILCS 5/234 new
52	52	5 ILCS 100/5-45.35 new
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71	71	1 subsection (a) who permanently relocates to this State on or
72	72	2 after June 24, 2022 but before January 1, 2023 may claim the
73	73	3 credit on his or her individual income tax return for the
74	74	4 taxable year ending on December 31, 2023.
75	75	5 (b) In no event shall a credit under this Section reduce
76	76	6 the taxpayer's liability to less than zero. If the amount of
77	77	7 the credit exceeds the tax liability for the year, the excess
78	78	8 may be refunded to the taxpayer.
79	79	9 (c) As used in this Section, "healthcare provider" means a
80	80	10 physician licensed to practice medicine in all of its
81	81	11 branches, an advanced practice registered nurse, a registered
82	82	12 professional nurse, a licensed practical nurse, a physician
83	83	13 assistant, or a pharmacist.
84	84	14 Section 10. The Illinois Administrative Procedure Act is
85	85	15 amended by adding Section 5-45.35 as follows:
86	86	16 (5 ILCS 100/5-45.35 new)
87	87	17 Sec. 5-45.35. Emergency rulemaking. To provide for the
88	88	18 expeditious and timely implementation of this amendatory Act
89	89	19 of the 103rd General Assembly, emergency rules implementing
90	90	20 this amendatory Act of the 103rd General Assembly may be
91	91	21 adopted in accordance with Section 5-45 by the Department of
92	92	22 Revenue. The adoption of emergency rules authorized by Section
93	93	23 5-45 and this Section is deemed to be necessary for the public
94	94	24 interest, safety, and welfare.
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105	105	1 This Section is repealed one year after the effective date
106	106	2 of this amendatory Act of the 103rd General Assembly.
107	107	3 Section 99. Effective date. This Act takes effect upon
108	108	4 becoming law.
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114	114	HB3368 - 3 - LRB103 29619 HLH 56015 b