Illinois 2023-2024 Regular Session

Illinois House Bill HB2597

Introduced
2/15/23  
Introduced
2/15/23  

Caption

INCOME TAX-GRATUITIES

Impact

The legislation is expected to have far-reaching effects on state tax law by defining new parameters for taxable income and allowing for additional deductions that align with recent federal tax reforms. Significant changes include the introduction of provisions related to bonus depreciation, which enables businesses to recover the costs of investments more rapidly. This is anticipated to stimulate business investments and contribute positively to the state's economy by encouraging companies to reinvest in growth initiatives and infrastructure.

Summary

House Bill 2597 introduces significant modifications to the state's taxation system, particularly in how business expenses and income are reported and taxed. This bill specifically aims to align state tax regulations with federal tax standards, enhancing compliance and simplifying the filing processes for individuals and businesses alike. Proponents argue that this conformity is crucial for economic stability and reducing tax burdens on residents and businesses.

Contention

However, the bill has sparked considerable debate among legislators and stakeholders. Critics express concern that while the bill simplifies compliance with federal regulations, it may inadvertently increase the overall tax liability for certain taxpayers. Notable points of contention include disagreements over the implications of expanding deductible expenses and how such changes would affect revenue generation for the state. Some legislators fear that increased deductions could lead to budget shortfalls, necessitating cuts to essential services or hikes in other tax areas to compensate for the lost revenue.

Companion Bills

No companion bills found.

Previously Filed As

IL HB2603

INCOME TAX-GRATUITIES

IL HB1073

INC TX-PROP TX CREDIT

IL HB2979

INC TX-STANDARD EXEMPTION

IL HB1576

ESTATE TAX-EXCLUSION AMT

IL HB3544

INCOME TAX-EDUCATION CREDIT

IL HB1192

INC TX-PROP TX CREDIT

IL HB2605

INC TX-STANDARD EXEMPTION

IL HB2601

ESTATE TAX-EXCLUSION AMT

IL HB1575

MOTOR FUEL TAX-RATE

IL HB4088

INC TX-UNION DUES

Similar Bills

IL HB5290

HAZARDOUS SUBSTANCES COUNCIL

IL SB0380

CIVIL LAW-TECH

IL SB1829

INC TX-STATE AND LOCAL DEDUCT

IL HB0998

INC TAX-CANNABIS

IL HB3324

INC TX-WAGERING LOSSES

IL HB2735

INC TX-DEDUCTION FOR TIPS

IL HB1383

INC TX-DEDUCTION FOR TIPS

IL HB2734

INC TX-OVERTIME DEDUCTION