INC TAX-ASSISTIVE DEVICES

Amends the Illinois Income Tax Act. Authorizes a credit to taxpayers for expenditures by the taxpayer during the taxable year for the purpose of providing assistive devices and other accommodations for customers of the taxpayer who are disabled persons if the assistive devices and other accommodations are over and above the requirements under the federal Americans with Disabilities Act, but not more than $500 per taxable year per business location. Provides that the credit may not reduce the taxpayer's liability to less than zero and may not be carried back or carried forward. Exempt from the Act's sunset provisions. Effective July 1, 2010.