INC TAX CREDIT ID THEFT

Amends the Illinois Income Tax Act. Authorizes a credit to taxpayers for an amount equal to 20% of the amount of expenditures by the taxpayer for equipment placed in service during the taxable year for the purpose of preventing identity theft, but not to exceed $100 per article of equipment. Provides that the credit may not reduce the taxpayer's liability to less than zero and may not be carried back, but may be carried forward and applied to the tax liability of the 2 taxable years following the excess credit year. Exempt from the Act's sunset provisions. Effective immediately.