INC TAX-DEDUCT LAND DONATIONS
Summary
Amends the Illinois Income Tax Act. Allows individuals to deduct an amount equal to the value of real estate donated during the taxable year to an entity exempt from federal taxation under Section 501(c) of the Internal Revenue Code. Requires the taxpayer to file with his or her return an appraisal substantiating the deduction that meets the requirements for appraisals acceptable to the Internal Revenue Service to substantiate the value of real estate for federal income tax purposes. Effective immediately.
Bill status
failed
1 of 4 stages cleared
Introduction
Feb 2009
Committee Review
Floor Vote
Governor
Introduced Feb 20, 2009
Last action Jan 12, 2011
Floor votes
How they voted
No floor votes recorded yet.
Full legislative history
Actions timeline
Total actions
7
Key actions
0
Committee
4
Jan 12, 2011
Senate · Failed
Session Sine Die
Mar 13, 2009
Senate · Referred to committee
Rule 3-9(a) / Re-referred to Assignments
Mar 12, 2009
Senate · Reported by committee
To Revenue Subcommittee on Special Issues
Mar 4, 2009
Senate · Referred to committee
Assigned to Revenue
Feb 20, 2009
Senate · Referred to committee
Referred to Assignments
0 primary · 1 co-sponsor
Sponsors
Role
Legislator
Party
State
District
Co
Chris Lauzen
RRepublican
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