<?xml version='1.0' encoding='ISO-8859-1'?>
<xml>
<title>Illinois General Assembly - Bill Status for HB 4088         </title>
<shortdesc>INC TX-UNION DUES</shortdesc>
<sponsor>
<sponsorhead1>House Sponsors</sponsorhead1><sponsors>Rep. Harry Benton</sponsors>
</sponsor>
<lastaction>
<statusdate>1/7/2025</statusdate><chamber>House</chamber><action>Session Sine Die</action>
</lastaction>
<synopsis>
<synopsistitle></synopsistitle>
<reference>35 ILCS 5/203</reference><aliasreference>from Ch. 120, par. 2-203</aliasreference><SynopsisText>     Amends the Illinois Income Tax Act. Creates a deduction for the full amount of union dues paid by the taxpayer during the taxable year if the taxpayer was not allowed a federal deduction under the Internal Revenue Code. Provides that, if any amount of union dues representing federal miscellaneous itemized deductions was allowed as a federal deduction, then the amount allowed as an Illinois deduction shall be a specified percentage of the union dues disallowed under the Internal Revenue Code. Provides that the deduction is exempt from the Act's automatic sunset provision. Effective immediately.</SynopsisText></synopsis>
<actions>
<statusdate>5/11/2023</statusdate><chamber>House</chamber><action>Filed with the Clerk by Rep. Harry Benton</action>
<statusdate>5/11/2023</statusdate><chamber>House</chamber><action>First Reading</action>
<statusdate>5/11/2023</statusdate><chamber>House</chamber><action>Referred to Rules Committee</action>
<statusdate>3/5/2024</statusdate><chamber>House</chamber><action>Referred to Revenue &amp; Finance Committee</action>
<statusdate>3/8/2024</statusdate><chamber>House</chamber><action>To Revenue-Income Tax Subcommittee</action>
<statusdate>4/5/2024</statusdate><chamber>House</chamber><action>Rule 19(a) / Re-referred to Rules Committee</action>
<statusdate>1/7/2025</statusdate><chamber>House</chamber><action>Session Sine Die</action>
</actions>
</xml>

