INC TAX-DEDUCT DEPENDENT CARE

Amends the Illinois Income Tax Act. For taxable years ending on or after December 31, 2003, provides for a deduction from adjusted gross income of up to $5,000 paid by an individual taxpayer for dependent care provided for a child, disabled spouse, or other dependent adult during the taxable year. Provides that the amount may not be deducted unless certain information identifying the person providing the services is included on the return. Excepts the deduction from the sunset requirements. Effective immediately.