Illinois 2023-2024 Regular Session

Illinois House Bill HB4194 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 HB4194 Introduced , by Rep. Angelica Guerrero-Cuellar SYNOPSIS AS INTRODUCED: 35 ILCS 40/535 ILCS 40/1035 ILCS 40/4035 ILCS 40/6535 ILCS 5/224 Amends the Invest in Kids Act. Provides that a taxpayer may take a credit under the Act for tax years ending before January 1, 2029 (currently January 1, 2024). Provides that, beginning in calendar year 2024, the aggregate amount of credits the Department of Revenue may award under the Act in any calendar year may not exceed $50,000,000 (currently, $75,000,000). Provides that contributions under the Act may be directed to students whose permanent address is located in an underserved area but may not be directed to a particular student. Provides that, for taxable years beginning on or after January 1, 2024, the amount of the credit under the Act shall be 100% of the first $5,000 in contributions made by the taxpayer during the taxable year, plus (i) 55% of the portion of the qualified contributions made by the taxpayer that exceeds the first $5,000 and is not directed to students whose permanent address is located in an underserved area and (ii) 65% of the of the portion of the qualified contributions made by the taxpayer that exceeds the first $5,000 and is directed to students whose permanent address is located in an underserved area. Effective immediately. LRB103 34921 HLH 64794 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB4194 Introduced , by Rep. Angelica Guerrero-Cuellar SYNOPSIS AS INTRODUCED: 35 ILCS 40/535 ILCS 40/1035 ILCS 40/4035 ILCS 40/6535 ILCS 5/224 35 ILCS 40/5 35 ILCS 40/10 35 ILCS 40/40 35 ILCS 40/65 35 ILCS 5/224 Amends the Invest in Kids Act. Provides that a taxpayer may take a credit under the Act for tax years ending before January 1, 2029 (currently January 1, 2024). Provides that, beginning in calendar year 2024, the aggregate amount of credits the Department of Revenue may award under the Act in any calendar year may not exceed $50,000,000 (currently, $75,000,000). Provides that contributions under the Act may be directed to students whose permanent address is located in an underserved area but may not be directed to a particular student. Provides that, for taxable years beginning on or after January 1, 2024, the amount of the credit under the Act shall be 100% of the first $5,000 in contributions made by the taxpayer during the taxable year, plus (i) 55% of the portion of the qualified contributions made by the taxpayer that exceeds the first $5,000 and is not directed to students whose permanent address is located in an underserved area and (ii) 65% of the of the portion of the qualified contributions made by the taxpayer that exceeds the first $5,000 and is directed to students whose permanent address is located in an underserved area. Effective immediately. LRB103 34921 HLH 64794 b LRB103 34921 HLH 64794 b A BILL FOR
2	2	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB4194 Introduced , by Rep. Angelica Guerrero-Cuellar SYNOPSIS AS INTRODUCED:
3	3	35 ILCS 40/535 ILCS 40/1035 ILCS 40/4035 ILCS 40/6535 ILCS 5/224 35 ILCS 40/5 35 ILCS 40/10 35 ILCS 40/40 35 ILCS 40/65 35 ILCS 5/224
4	4	35 ILCS 40/5
5	5	35 ILCS 40/10
6	6	35 ILCS 40/40
7	7	35 ILCS 40/65
8	8	35 ILCS 5/224
9	9	Amends the Invest in Kids Act. Provides that a taxpayer may take a credit under the Act for tax years ending before January 1, 2029 (currently January 1, 2024). Provides that, beginning in calendar year 2024, the aggregate amount of credits the Department of Revenue may award under the Act in any calendar year may not exceed $50,000,000 (currently, $75,000,000). Provides that contributions under the Act may be directed to students whose permanent address is located in an underserved area but may not be directed to a particular student. Provides that, for taxable years beginning on or after January 1, 2024, the amount of the credit under the Act shall be 100% of the first $5,000 in contributions made by the taxpayer during the taxable year, plus (i) 55% of the portion of the qualified contributions made by the taxpayer that exceeds the first $5,000 and is not directed to students whose permanent address is located in an underserved area and (ii) 65% of the of the portion of the qualified contributions made by the taxpayer that exceeds the first $5,000 and is directed to students whose permanent address is located in an underserved area. Effective immediately.
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15	15	1 AN ACT concerning revenue.
16	16	2 Be it enacted by the People of the State of Illinois,
17	17	3 represented in the General Assembly:
18	18	4 Section 5. The Invest in Kids Act is amended by changing
19	19	5 Sections 5, 10, 40, and 65 as follows:
20	20	6 (35 ILCS 40/5)
21	21	7 (Section scheduled to be repealed on January 1, 2025)
22	22	8 Sec. 5. Definitions. As used in this Act:
23	23	9 "Authorized contribution" means the contribution amount
24	24	10 that is listed on the contribution authorization certificate
25	25	11 issued to the taxpayer.
26	26	12 "Board" means the State Board of Education.
27	27	13 "Contribution" means a donation made by the taxpayer
28	28	14 during the taxable year for providing scholarships as provided
29	29	15 in this Act.
30	30	16 "Custodian" means, with respect to eligible students, an
31	31	17 Illinois resident who is a parent or legal guardian of the
32	32	18 eligible student or students.
33	33	19 "Department" means the Department of Revenue.
34	34	20 "Eligible student" means a child who:
35	35	21 (1) is a member of a household whose federal adjusted
36	36	22 gross income the year before he or she initially receives
37	37	23 a scholarship under this program, as determined by the
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41	41	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB4194 Introduced , by Rep. Angelica Guerrero-Cuellar SYNOPSIS AS INTRODUCED:
42	42	35 ILCS 40/535 ILCS 40/1035 ILCS 40/4035 ILCS 40/6535 ILCS 5/224 35 ILCS 40/5 35 ILCS 40/10 35 ILCS 40/40 35 ILCS 40/65 35 ILCS 5/224
43	43	35 ILCS 40/5
44	44	35 ILCS 40/10
45	45	35 ILCS 40/40
46	46	35 ILCS 40/65
47	47	35 ILCS 5/224
48	48	Amends the Invest in Kids Act. Provides that a taxpayer may take a credit under the Act for tax years ending before January 1, 2029 (currently January 1, 2024). Provides that, beginning in calendar year 2024, the aggregate amount of credits the Department of Revenue may award under the Act in any calendar year may not exceed $50,000,000 (currently, $75,000,000). Provides that contributions under the Act may be directed to students whose permanent address is located in an underserved area but may not be directed to a particular student. Provides that, for taxable years beginning on or after January 1, 2024, the amount of the credit under the Act shall be 100% of the first $5,000 in contributions made by the taxpayer during the taxable year, plus (i) 55% of the portion of the qualified contributions made by the taxpayer that exceeds the first $5,000 and is not directed to students whose permanent address is located in an underserved area and (ii) 65% of the of the portion of the qualified contributions made by the taxpayer that exceeds the first $5,000 and is directed to students whose permanent address is located in an underserved area. Effective immediately.
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51	51	A BILL FOR
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57	57	35 ILCS 40/5
58	58	35 ILCS 40/10
59	59	35 ILCS 40/40
60	60	35 ILCS 40/65
61	61	35 ILCS 5/224
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80	80	1 Department, does not exceed 300% of the federal poverty
81	81	2 level and, once the child receives a scholarship, does not
82	82	3 exceed 400% of the federal poverty level;
83	83	4 (2) is eligible to attend a public elementary school
84	84	5 or high school in Illinois in the semester immediately
85	85	6 preceding the semester for which he or she first receives
86	86	7 a scholarship or is starting school in Illinois for the
87	87	8 first time when he or she first receives a scholarship;
88	88	9 and
89	89	10 (3) resides in Illinois while receiving a scholarship.
90	90	11 "Family member" means a parent, child, or sibling, whether
91	91	12 by whole blood, half blood, or adoption; spouse; or stepchild.
92	92	13 "Focus district" means a school district which has a
93	93	14 school that is either (i) a school that has one or more
94	94	15 subgroups in which the average student performance is at or
95	95	16 below the State average for the lowest 10% of student
96	96	17 performance in that subgroup or (ii) a school with an average
97	97	18 graduation rate of less than 60% and not identified for
98	98	19 priority.
99	99	20 "Jointly administered CTE program" means a program or set
100	100	21 of programs within a non-public school located in Illinois, as
101	101	22 determined by the State Board of Education pursuant to Section
102	102	23 7.5 of this Act.
103	103	24 "Necessary costs and fees" includes the customary charge
104	104	25 for instruction and use of facilities in general and the
105	105	26 additional fixed fees charged for specified purposes that are
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116	116	1 required generally of non-scholarship recipients for each
117	117	2 academic period for which the scholarship applicant actually
118	118	3 enrolls, including costs associated with student assessments,
119	119	4 but does not include fees payable only once and other
120	120	5 contingent deposits that are refundable in whole or in part.
121	121	6 The Board may prescribe, by rules consistent with this Act,
122	122	7 detailed provisions concerning the computation of necessary
123	123	8 costs and fees.
124	124	9 "Scholarship granting organization" means an entity that:
125	125	10 (1) is exempt from taxation under Section 501(c)(3) of
126	126	11 the Internal Revenue Code;
127	127	12 (2) uses at least 95% of the qualified contributions
128	128	13 received during a taxable year for scholarships;
129	129	14 (3) provides scholarships to students according to the
130	130	15 guidelines of this Act;
131	131	16 (4) deposits and holds qualified contributions and any
132	132	17 income derived from qualified contributions in an account
133	133	18 that is separate from the organization's operating fund or
134	134	19 other funds until such qualified contributions or income
135	135	20 are withdrawn for use; and
136	136	21 (5) is approved to issue certificates of receipt.
137	137	22 "Technical academy" means a non-public school located in
138	138	23 Illinois that: (1) registers with the Board pursuant to
139	139	24 Section 2-3.25 of the School Code; and (2) operates or will
140	140	25 operate a jointly administered CTE program as the primary
141	141	26 focus of the school. To maintain its status as a technical
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152	152	1 academy, the non-public school must obtain recognition from
153	153	2 the Board pursuant to Section 2-3.25o of the School Code
154	154	3 within 2 calendar years of its registration with the Board.
155	155	4 "Qualified contribution" means the authorized contribution
156	156	5 made by a taxpayer to a scholarship granting organization for
157	157	6 which the taxpayer has received a certificate of receipt from
158	158	7 such organization.
159	159	8 "Qualified school" means a non-public school located in
160	160	9 Illinois and recognized by the Board pursuant to Section
161	161	10 2-3.25o of the School Code.
162	162	11 "Scholarship" means an educational scholarship awarded to
163	163	12 an eligible student to attend a qualified school of their
164	164	13 custodians' choice in an amount not exceeding the necessary
165	165	14 costs and fees to attend that school.
166	166	15 "Taxpayer" means any individual, corporation, partnership,
167	167	16 trust, or other entity subject to the Illinois income tax. For
168	168	17 the purposes of this Act, 2 individuals filing a joint return
169	169	18 shall be considered one taxpayer.
170	170	19 "Underserved area" has the meaning given to that term in
171	171	20 Section 5-5 of the Economic Development for a Growing Economy
172	172	21 Tax Credit Act.
173	173	22 (Source: P.A. 102-16, eff. 6-17-21.)
174	174	23 (35 ILCS 40/10)
175	175	24 (Section scheduled to be repealed on January 1, 2025)
176	176	25 Sec. 10. Credit awards.
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187	187	1 (a) The Department shall award credits against the tax
188	188	2 imposed under subsections (a) and (b) of Section 201 of the
189	189	3 Illinois Income Tax Act to taxpayers who make qualified
190	190	4 contributions. For taxable years beginning before January 1,
191	191	5 2024 contributions made under this Act, the credit shall be
192	192	6 equal to 75% of the total amount of qualified contributions
193	193	7 made by the taxpayer during a taxable year, not to exceed a
194	194	8 credit of $1,000,000 per taxpayer. For taxable years beginning
195	195	9 on or after January 1, 2024, the credit shall be calculated as
196	196	10 follows:
197	197	11 (1) If the total amount of qualified contributions
198	198	12 made by the taxpayer during the taxable year does not
199	199	13 exceed $5,000, then the credit shall be equal to 100% of
200	200	14 the total amount of qualified contributions made by the
201	201	15 taxpayer during the taxable year.
202	202	16 (2) If the total amount of qualified contributions
203	203	17 made by the taxpayer during the taxable year exceeds
204	204	18 $5,000, then the credit shall be equal to 100% of the first
205	205	19 $5,000 in contributions made by the taxpayer, plus (i) 55%
206	206	20 of the portion of the qualified contributions made by the
207	207	21 taxpayer that exceeds the first $5,000 and is not directed
208	208	22 to students whose permanent address is located in an
209	209	23 underserved area and (ii) 65% of the of the portion of the
210	210	24 qualified contributions made by the taxpayer that exceeds
211	211	25 the first $5,000 and is directed to students whose
212	212	26 permanent address is located in an underserved area.
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223	223	1 For taxable years ending on or after January 1, 2024, the
224	224	2 total credit amount per taxpayer shall not exceed $500,000 in
225	225	3 any taxable year.
226	226	4 (b) Through calendar year 2023, the The aggregate amount
227	227	5 of all credits the Department may award under this Act in any
228	228	6 calendar year may not exceed $75,000,000. Beginning in
229	229	7 calendar year 2024, the aggregate amount of all credits the
230	230	8 Department may award under this Act in any calendar year may
231	231	9 not exceed $50,000,000.
232	232	10 (c) Except as otherwise provided in this subsection,
233	233	11 contributions Contributions made by corporations (including
234	234	12 Subchapter S corporations), partnerships, and trusts under
235	235	13 this Act may not be directed to a particular subset of schools,
236	236	14 a particular school, a particular group of students, or a
237	237	15 particular student. Except as otherwise provided in this
238	238	16 Section, contributions Contributions made by individuals under
239	239	17 this Act may be directed to a particular subset of schools or a
240	240	18 particular school but may not be directed to a particular
241	241	19 group of students or a particular student. Notwithstanding the
242	242	20 provisions of this subsection, on and after January 1, 2024,
243	243	21 contributions made by any taxpayer may be directed to students
244	244	22 whose permanent address is located in an underserved area but
245	245	23 may not be directed to a particular student.
246	246	24 (d) (Blank). No credit shall be taken under this Act for
247	247	25 any qualified contribution for which the taxpayer claims a
248	248	26 federal income tax deduction.
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259	259	1 (e) Credits shall be awarded in a manner, as determined by
260	260	2 the Department, that is geographically proportionate to
261	261	3 enrollment in recognized non-public schools in Illinois. If
262	262	4 the cap on the aggregate credits that may be awarded by the
263	263	5 Department is not reached by June 1 of a given year, the
264	264	6 Department shall award remaining credits on a first-come,
265	265	7 first-served basis, without regard to the limitation of this
266	266	8 subsection. Credits awarded for qualified contributions that
267	267	9 are directed to students whose permanent address is located in
268	268	10 an underserved area shall be awarded without regard to this
269	269	11 subsection but shall not exceed 15% of the annual statewide
270	270	12 program cap.
271	271	13 (f) Credits awarded for donations made to a technical
272	272	14 academy shall be awarded without regard to subsection (e), but
273	273	15 shall not exceed 15% of the annual statewide program cap. For
274	274	16 the purposes of this subsection, "technical academy" means a
275	275	17 technical academy that is registered with the Board within 30
276	276	18 days after the effective date of this amendatory Act of the
277	277	19 102nd General Assembly.
278	278	20 (Source: P.A. 102-16, eff. 6-17-21.)
279	279	21 (35 ILCS 40/40)
280	280	22 (Section scheduled to be repealed on January 1, 2025)
281	281	23 Sec. 40. Scholarship granting organization
282	282	24 responsibilities.
283	283	25 (a) Before granting a scholarship for an academic year,
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294	294	1 all scholarship granting organizations shall assess and
295	295	2 document each student's eligibility for the academic year.
296	296	3 (b) A scholarship granting organization shall grant
297	297	4 scholarships only to eligible students.
298	298	5 (c) A scholarship granting organization shall allow an
299	299	6 eligible student to attend any qualified school of the
300	300	7 student's choosing, subject to the availability of funds.
301	301	8 (d) In granting scholarships, beginning in the 2022-2023
302	302	9 school year and for each school year thereafter, a scholarship
303	303	10 granting organization shall give priority to eligible students
304	304	11 who received a scholarship from a scholarship granting
305	305	12 organization during the previous school year. Second priority
306	306	13 shall be given to the following priority groups:
307	307	14 (1) (blank);
308	308	15 (2) eligible students who are members of a household
309	309	16 whose previous year's total annual income does not exceed
310	310	17 185% of the federal poverty level;
311	311	18 (3) eligible students who reside within a focus
312	312	19 district; and
313	313	20 (4) eligible students who are siblings of students
314	314	21 currently receiving a scholarship.
315	315	22 (d-5) A scholarship granting organization shall begin
316	316	23 granting scholarships no later than February 1 preceding the
317	317	24 school year for which the scholarship is sought. Each priority
318	318	25 group identified in subsection (d) of this Section shall be
319	319	26 eligible to receive scholarships on a first-come, first-served
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330	330	1 basis until April 1 immediately preceding the school year for
331	331	2 which the scholarship is sought, starting with the first
332	332	3 priority group identified in subsection (d) of this Section.
333	333	4 Applications for scholarships for eligible students meeting
334	334	5 the qualifications of one or more priority groups that are
335	335	6 received before April 1 must be either approved or denied
336	336	7 within 10 business days after receipt. Beginning April 1, all
337	337	8 eligible students shall be eligible to receive scholarships
338	338	9 without regard to the priority groups identified in subsection
339	339	10 (d) of this Section.
340	340	11 (e) Except as provided in subsection (e-5) of this
341	341	12 Section, scholarships shall not exceed the lesser of (i) the
342	342	13 statewide average operational expense per student among public
343	343	14 schools or (ii) the necessary costs and fees for attendance at
344	344	15 the qualified school. A qualified school may set a lower
345	345	16 maximum scholarship amount for eligible students whose family
346	346	17 income falls within paragraphs (2) and (3) of this subsection
347	347	18 (e); that amount may not exceed the necessary costs and fees
348	348	19 for attendance at the qualified school and is subject to the
349	349	20 limitations on average scholarship amounts set forth in
350	350	21 paragraphs (2) and (3) of this subsection, as applicable. The
351	351	22 qualified school shall notify the scholarship granting
352	352	23 organization of its necessary costs and fees as well as any
353	353	24 maximum scholarship amount set by the school. Scholarships
354	354	25 shall be prorated as follows:
355	355	26 (1) for eligible students whose household income is
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366	366	1 less than 185% of the federal poverty level, the
367	367	2 scholarship shall be 100% of the amount determined
368	368	3 pursuant to this subsection (e) and subsection (e-5) of
369	369	4 this Section;
370	370	5 (2) for eligible students whose household income is
371	371	6 185% or more of the federal poverty level but less than
372	372	7 250% of the federal poverty level, the average of
373	373	8 scholarships shall be 75% of the amount determined
374	374	9 pursuant to this subsection (e) and subsection (e-5) of
375	375	10 this Section; and
376	376	11 (3) for eligible students whose household income is
377	377	12 250% or more of the federal poverty level, the average of
378	378	13 scholarships shall be 50% of the amount determined
379	379	14 pursuant to this subsection (e) and subsection (e-5) of
380	380	15 this Section.
381	381	16 (e-5) The statewide average operational expense per
382	382	17 student among public schools shall be multiplied by the
383	383	18 following factors:
384	384	19 (1) for students determined eligible to receive
385	385	20 services under the federal Individuals with Disabilities
386	386	21 Education Act, 2;
387	387	22 (2) for students who are English learners, as defined
388	388	23 in subsection (d) of Section 14C-2 of the School Code,
389	389	24 1.2; and
390	390	25 (3) for students who are gifted and talented children,
391	391	26 as defined in Section 14A-20 of the School Code, 1.1.
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402	402	1 (f) A scholarship granting organization shall distribute
403	403	2 scholarship payments to the participating school where the
404	404	3 student is enrolled.
405	405	4 (g) For the 2018-2019 school year through the 2027-2028
406	406	5 2022-2023 school year, each scholarship granting organization
407	407	6 shall expend no less than 75% of the qualified contributions
408	408	7 received during the calendar year in which the qualified
409	409	8 contributions were received. No more than 25% of the qualified
410	410	9 contributions may be carried forward to the following calendar
411	411	10 year.
412	412	11 (h) For the 2028-2029 2023-2024 school year, each
413	413	12 scholarship granting organization shall expend all qualified
414	414	13 contributions received during the calendar year in which the
415	415	14 qualified contributions were received. No qualified
416	416	15 contributions may be carried forward to the following calendar
417	417	16 year.
418	418	17 (i) A scholarship granting organization shall allow an
419	419	18 eligible student to transfer a scholarship during a school
420	420	19 year to any other participating school of the custodian's
421	421	20 choice. Such scholarships shall be prorated.
422	422	21 (j) With the prior approval of the Department, a
423	423	22 scholarship granting organization may transfer funds to
424	424	23 another scholarship granting organization if additional funds
425	425	24 are required to meet scholarship demands at the receiving
426	426	25 scholarship granting organization. All transferred funds must
427	427	26 be deposited by the receiving scholarship granting
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438	438	1 organization into its scholarship accounts. All transferred
439	439	2 amounts received by any scholarship granting organization must
440	440	3 be separately disclosed to the Department.
441	441	4 (k) If the approval of a scholarship granting organization
442	442	5 is revoked as provided in Section 20 of this Act or the
443	443	6 scholarship granting organization is dissolved, all remaining
444	444	7 qualified contributions of the scholarship granting
445	445	8 organization shall be transferred to another scholarship
446	446	9 granting organization. All transferred funds must be deposited
447	447	10 by the receiving scholarship granting organization into its
448	448	11 scholarship accounts.
449	449	12 (l) Scholarship granting organizations shall make
450	450	13 reasonable efforts to advertise the availability of
451	451	14 scholarships to eligible students.
452	452	15 (Source: P.A. 102-699, eff. 4-19-22; 102-1059, eff. 6-10-22;
453	453	16 103-154, eff. 6-30-23.)
454	454	17 (35 ILCS 40/65)
455	455	18 (Section scheduled to be repealed on January 1, 2025)
456	456	19 Sec. 65. Credit period; repeal.
457	457	20 (a) A taxpayer may take a credit under this Act for tax
458	458	21 years beginning on or after January 1, 2018 and ending before
459	459	22 January 1, 2029 January 1, 2024. A taxpayer may not take a
460	460	23 credit pursuant to this Act for tax years beginning on or after
461	461	24 January 1, 2029 January 1, 2024.
462	462	25 (b) This Act is repealed on January 1, 2030 January 1,
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473	473	1 2025.
474	474	2 (Source: P.A. 102-16, eff. 6-17-21.)
475	475	3 Section 10. The Illinois Income Tax Act is amended by
476	476	4 changing Section 224 as follows:
477	477	5 (35 ILCS 5/224)
478	478	6 Sec. 224. Invest in Kids credit.
479	479	7 (a) For taxable years beginning on or after January 1,
480	480	8 2018 and ending before January 1, 2029 January 1, 2024, each
481	481	9 taxpayer for whom a tax credit has been awarded by the
482	482	10 Department under the Invest in Kids Act is entitled to a credit
483	483	11 against the tax imposed under subsections (a) and (b) of
484	484	12 Section 201 of this Act in an amount equal to the amount
485	485	13 awarded under the Invest in Kids Act.
486	486	14 (b) For partners, shareholders of subchapter S
487	487	15 corporations, and owners of limited liability companies, if
488	488	16 the liability company is treated as a partnership for purposes
489	489	17 of federal and State income taxation, the credit under this
490	490	18 Section shall be determined in accordance with the
491	491	19 determination of income and distributive share of income under
492	492	20 Sections 702 and 704 and subchapter S of the Internal Revenue
493	493	21 Code.
494	494	22 (c) The credit may not be carried back and may not reduce
495	495	23 the taxpayer's liability to less than zero. If the amount of
496	496	24 the credit exceeds the tax liability for the year, the excess
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507	507	1 may be carried forward and applied to the tax liability of the
508	508	2 5 taxable years following the excess credit year. The tax
509	509	3 credit shall be applied to the earliest year for which there is
510	510	4 a tax liability. If there are credits for more than one year
511	511	5 that are available to offset the liability, the earlier credit
512	512	6 shall be applied first.
513	513	7 (d) (Blank). A tax credit awarded by the Department under
514	514	8 the Invest in Kids Act may not be claimed for any qualified
515	515	9 contribution for which the taxpayer claims a federal income
516	516	10 tax deduction.
517	517	11 (Source: P.A. 102-699, eff. 4-19-22.)
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