2019 Subject Index to Legislation

Additional household and dependent care expenses tax credit created; individual income tax subtract modification for similar expenses sunsetted [Sec. 869, 887, 894; original bill only] - AB56

Additional household and dependent care expenses tax credit created; individual income tax subtract modification for similar expenses sunsetted [Sec. 869, 887, 894] - SB59

Adoption expenses: individual income tax credit created re federal adoption expenses credit; current adoption expenses deduction provision; JSCTE appendix report - SB191

Adoption expenses: individual income tax credit created re federal adoption expenses credit; current adoption expenses deduction provision; JSCTE appendix report - AB201

Certified nursing assistant (CNA) training costs: individual income tax credit created - AB253

Certified nursing assistant (CNA) training costs: individual income tax credit created - SB223

Community development financial institution (CDFI): income and franchise tax credits created for investments in; definitions and sunset provision - SB825

Community development financial institution (CDFI): income and franchise tax credits created for investments in; definitions and sunset provision - AB937

EITC increased [Sec. 888, 889, 1034; original bill only] - AB56

EITC increased [Sec. 888, 889, 1034] - SB59

EITC rate changed for taxable years beginning after 2019 - AB537

Eliminating lead hazard in a dwelling or residential condominium: income, corporate, and franchise tax credits created for costs related to - AB409

Eliminating lead hazard in a dwelling or residential condominium: income, corporate, and franchise tax credits created for costs related to - SB370

Family and individual reinvestment income tax credit created; working families tax credit sunsetted [Sec. 883, 884, 895; A.Sub.Amdt.1: further revisions, removes reinvestment tax credit, deletes 884, 885; A.Amdt.1: deletes 883] - AB56

Family and individual reinvestment income tax credit created; working families tax credit sunsetted [Sec. 883, 884, 895] - SB59

Family caregiver assisting a qualified family member: nonrefundable individual income tax credit created for qualified expenses; definition provisions - AB126

Family caregiver assisting a qualified family member: nonrefundable individual income tax credit created for qualified expenses; definition provisions - SB126

Farm buildings and other improvements: income and franchise tax credit for property taxes created - AB873

Farm buildings and other improvements: income and franchise tax credit for property taxes created - SB818

Historic rehabilitation tax credit eliminated and WEDC prohibited from certifying certain claims [Sec. 890-893, 940-943, 968-971, 1882-1884; original bill only] - AB56

Historic rehabilitation tax credit eliminated and WEDC prohibited from certifying certain claims [Sec. 890-893, 940-943, 968-971, 1882-1884] - SB59

Household and dependent care services expenses: individual income tax credit based on federal tax credit created; current individual income tax deduction sunsetted; JSCTE appendix report - AB642

Household and dependent care services expenses: individual income tax credit based on federal tax credit created; current individual income tax deduction sunsetted; JSCTE appendix report - SB622

Housing assistance program funding for homeless and low or moderate income families; Interagency Council on Homelessness duties; DPI and WHEDA reports; workforce development and job and income support programs; federal Workforce Innovation and Opportunity Act (WIOA) references; community action agencies grants; public assistance advisory committee created in DHS; sober living residence networks encouraged, grant provision; reimbursement for nonemergency medical transportation services for MA recipients; nonrefundable individual income tax credit for household and dependent care services; urban mass transit aid; children in out-of-home-care and adverse experiences report; funding for Institute for Research on Poverty annual report on poverty in the state - AB508

Housing assistance program funding for homeless and low or moderate income families; Interagency Council on Homelessness duties; DPI and WHEDA reports; workforce development and job and income support programs; federal Workforce Innovation and Opportunity Act (WIOA) references; community action agencies grants; public assistance advisory committee created in DHS; sober living residence networks encouraged, grant provision; reimbursement for nonemergency medical transportation services for MA recipients; nonrefundable individual income tax credit for household and dependent care services; urban mass transit aid; children in out-of-home-care and adverse experiences report; funding for Institute for Research on Poverty annual report on poverty in the state - SB467

Manufacturing and agricultural tax credit limited [Sec. 885, 886, 937-939; original bill only] - AB56

Manufacturing and agricultural tax credit limited [Sec. 885, 886, 937-939] - SB59

Obsolete refundable tax credits repealed; Illinois income tax reciprocity program provision - AB395

Obsolete refundable tax credits repealed; Illinois income tax reciprocity program provision - SB362

Paid intern: income and franchise tax credit created - SB14

Paid intern: income and franchise tax credit created - AB14

Parent of a stillbirth: refundable individual income tax credit created - SB114

Parent of a stillbirth: refundable individual income tax credit created - AB128

Rehabilitation of single-family residence built before 1980: refundable individual income tax credit created, conditions specified - AB905

Rehabilitation of single-family residence built before 1980: refundable individual income tax credit created, conditions specified - SB792

Research tax credit: refundable portion increased, exception provided [Sec. 291, 879-881, 896, 934-936, 944, 965-967, 972; original bill only] - AB56

Research tax credit: refundable portion increased, exception provided [Sec. 291, 879-881, 896, 934-936, 944, 965-967, 972] - SB59

State workforce housing credit created; WHEDA duties and report required - SB786

State workforce housing credit created; WHEDA duties and report required - AB906

Universal changing stations: installation in certain buildings required; income and franchise tax credit for small businesses created - SB693

Universal changing stations: installation in certain buildings required; income and franchise tax credit for small businesses created - AB759

Volunteer fire fighters, emergency medical responders, and EMS practitioners: nonrefundable individual income tax credits created - AB142

Volunteer fire fighters, emergency medical responders, and EMS practitioners: nonrefundable individual income tax credit created - AB469

Volunteer fire fighters, emergency medical responders, and EMS practitioners: nonrefundable individual income tax credits created - SB135

Volunteer fire fighters, emergency medical responders, EMS practitioners, and ambulance drivers: three refundable, individual income tax credits created - SB287

Volunteer fire fighters, emergency medical responders, EMS practitioners, and ambulance drivers: three refundable, individual income tax credits created - AB302

Workforce housing tax credit program created and administered by WHEDA, conditions set and sunset provision; DOA report to JCF re economic development revolving loan funds funded by federal community development block grants - AB544

Workforce housing tax credit program created and administered by WHEDA, conditions set and sunset provision; DOA report to JCF re economic development revolving loan funds funded by federal community development block grants - SB484

income tax _ deduction Income tax — Deduction

Beginning farmer higher education debt reimbursement program established, LAB report provision; Beginning Farmer Higher Education Debt Council created in DATCP; individual income tax deduction created; DATCP and HEAB duties; JSCTE appendix report - SB472

Beginning farmer higher education debt reimbursement program established, LAB report provision; Beginning Farmer Higher Education Debt Council created in DATCP; individual income tax deduction created; DATCP and HEAB duties; JSCTE appendix report - AB519

Cash tips paid to an employee by a customer: income tax exemption created; JSCTE appendix report - AB231

Cash tips paid to an employee by a customer: income tax exemption created; JSCTE appendix report - SB213

College savings plan distributions used to pay principal and interest on certain loans and apprenticeship program materials: adopting federal Internal Revenue code for state income tax purposes; JSCTE appendix report - SB840

College savings plan distributions used to pay principal and interest on certain loans and apprenticeship program materials: adopting federal Internal Revenue code for state income tax purposes; JSCTE appendix report - AB958

College savings programs: income tax treatment for contributions and withdrawals modified; administrative rule revised [Admin.Code DFI-CSP 1.02] - SB704

College savings programs: income tax treatment for contributions and withdrawals modified; administrative rule revised [Admin.Code DFI-CSP 1.02] - AB769

Family and medical leave law expanded and family and medical leave insurance program created; trust fund, income tax deduction, ordinance, and employer provisions; JSCTE appendix report - SB596

Family and medical leave law expanded and family and medical leave insurance program created; trust fund, income tax deduction, ordinance, and employer provisions; JSCTE appendix report - AB666

Federal pension benefits of certain retired federal employees exempt from taxation up to set amount - SB336

Federal pension benefits re U.S. Civil Service Retirement System (CSRS): exemption from taxation; JSCTE report - AB221

Flood insurance premiums: individual income tax deduction created, conditions specified; JSCTE appendix report - SB902

Flood insurance premiums: individual income tax deduction created, conditions specified; JSCTE appendix report - AB1020

Household and dependent care services expenses: individual income tax credit based on federal tax credit created; current individual income tax deduction sunsetted; JSCTE appendix report - AB642

Household and dependent care services expenses: individual income tax credit based on federal tax credit created; current individual income tax deduction sunsetted; JSCTE appendix report - SB622

Individual income tax capital gains exclusion limitation [Sec. 853-856] - SB59

Individual income tax capital gains exclusion limitation [Sec. 853-856; original bill only] - AB56

Individual income tax sliding scale standard deduction: maximum increased - SB18

Individual income tax sliding scale standard deduction: maximum increased - AB4

Interest earned on bonds or notes issued by WHEFA: income and franchise tax exemption created [Sec. 849, 923, 961, 9337 (3)] - AB56

Interest earned on bonds or notes issued by WHEFA: income and franchise tax exemption created [Sec. 849, 923, 961, 9337 (3)] - SB59

Interest on loan secured by agricultural real estate: income and franchise tax deduction created, definition provision - AB780

Interest on loan secured by agricultural real estate: income and franchise tax deduction created, definition provision - SB707

Medical care insurance for self-employed individuals: income tax subtraction modified; JSCTE appendix report - SB842

Medical care insurance for self-employed individuals: income tax subtraction modified; JSCTE appendix report - AB875

Medical care insurance premiums claimed by self-employed individuals for income tax purposes revised for nonresidents and part-year residents [Sec. 857-868, 882] - SB59

Medical care insurance premiums claimed by self-employed individuals for income tax purposes revised for nonresidents and part-year residents [Sec. 857-868, 882; deleted by A.Amdt.1 to A.Sub.Amdt.1] - AB56

Military income from the federal government for individuals on active duty exempt from income tax; armed forces member tax credit sunsetted - SB69

Military income from the federal government for individuals on active duty exempt from income tax; armed forces member tax credit sunsetted - AB133

Net capital loss deduction: maximum annual offset increased; JSCTE appendix report - SB638

Net capital loss deduction: maximum annual offset increased; JSCTE appendix report - AB717

Personal property tax exemption on all machinery, tools, and patterns; maximum individual income tax sliding scale standard deduction increased; state’s general obligation and variable rate debt reduction; JSCTE appendix report - AB910

Personal property tax exemption on all machinery, tools, and patterns; maximum individual income tax sliding scale standard deduction increased; state’s general obligation and variable rate debt reduction; JSCTE appendix report - SB821

Private school tuition expenses income tax subtraction sunsetted [Sec. 870-872; original bill only] - AB56

Private school tuition expenses income tax subtraction sunsetted [Sec. 870-872] - SB59

Psychiatry practice: individual income tax deduction created for certain income earned from; medically underserved area provision - AB466

Psychiatry practice: individual income tax deduction created for certain income earned from; medically underserved area provision - SB425

Retirement payments from federal government re U.S. Foreign Service made exempt from taxation; JSCTE appendix report - AB640

Tax-advantaged first-time home buyers savings account created - AB318