101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020
HB4859
 
Introduced 2/18/2020, by Rep. Michael T. Marron
 
SYNOPSIS AS INTRODUCED:
 

 
35 ILCS 5/232 new

     Amends the Illinois Income Tax Act. Creates an income tax credit in an amount equal to the expenses paid by a taxpayer for any aggressive medical treatment for a qualifying employee. Provides that the credit is limited to $1,000 per employee in any taxable year and $5,000 in credits in total in any taxable year.
  


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FISCAL NOTE ACT MAY APPLY
 
 
A BILL FOR
 

  
HB4859LRB101 16928 HLH 66328 b


  
1    AN ACT concerning revenue.
  
 
2    Be it enacted by the People of the State of Illinois,
 
3represented in the General Assembly:
  
 
 
4    Section 5. The Illinois Income Tax Act is amended  by adding 
5Section 232 as follows:
 
6    (35 ILCS 5/232 new)
7    Sec. 232. Credit for medical treatment for qualifying 
8employees.
9    (a) For taxable years ending on or after December 31, 2020, 
10there shall be allowed a credit against the tax imposed by 
11subsections (a) and (b) of Section 201 of this Act in an amount 
12equal to the expenses paid by a taxpayer for any aggressive 
13medical treatment for a qualifying employee. The tax credit 
14under this subsection may be claimed for the taxable year in 
15which the taxpayer paid for the aggressive medical treatment on 
16behalf of the qualifying employee. The taxpayer may not claim 
17more than $1,000 in credits under this Section per employee in 
18any taxable year, nor may the taxpayer claim more than $5,000 
19in credits under this Section in total in any taxable year. 
20    (b) In no event shall a credit under this Section reduce a 
21taxpayer's liability to less than zero. If the amount of the 
22credit exceeds the tax liability for the year, the excess may 
23be carried forward and applied to the tax liability for the 5 
 
 
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1taxable years immediately following the excess credit year. The 
2tax credit shall be applied to the earliest year for which 
3there is a tax liability. If there are credits for more than 
4one year that are available to offset liability, the earlier 
5credit shall be applied first. 
6    (c) The Department of Labor, in collaboration with the 
7Department of Revenue, may adopt rules to implement the 
8provisions of this Section. 
9    (d) As used in this Section: 
10        "Aggressive medical treatment" means medical 
11    procedures or treatment that are not covered by allowed 
12    workers' compensation benefits under the Workers' 
13    Compensation Act. 
14        "Qualifying employee" means a person who is employed by 
15    the taxpayer during the taxable year and is receiving or 
16    has received workers' compensation benefits, pursuant to 
17    the Workers' Compensation Act. 
18    (e) This Section is exempt from the provisions of Section 
19250.