INC TX-REBATE REAPPLICATION

Amends the Illinois Income Tax Act. Provides that the Department of Revenue shall establish a 60-day reapplication period during calendar year 2023 to allow qualified taxpayers to file an original or amended return for tax year 2021 for the purpose of receiving the 2021 residential real estate tax rebate. Provides that a qualified taxpayer is a person who (i) was 65 years of age or older during calendar year 2022, (ii) would have been eligible for the rebate if he or she had filed the appropriate individual income tax return for tax year 2021, and (iii) did not receive a rebate. Amends the Illinois Administrative Procedure Act to allow emergency rulemaking. Effective immediately.