McHenry Times

Suzanne M. Ness introduced HB1145 in the Illinois House on Jan. 9, 2025, during the general assembly session 104, according to the Illinois General Assembly.

According to the Illinois General Assembly site, the legislature summarized the bill's official text as follows: "Amends the Illinois Income Tax Act. Provides that a taxpayer who employs a person with a developmental disability or a severe mental illness, as certified by the Department of Human Services, during the taxable year is entitled to an income tax credit in an amount equal to 25% of the wages paid by the taxpayer to the person with a developmental disability or severe mental illness, but not to exceed $6,000 in wages paid during the taxable year to any single qualified employee. Effective immediately."

The following is our breakdown, based on the actual bill text, and may include interpretation to clarify its provisions.

In essence, this bill amends the Illinois Income Tax Act to establish a tax credit for taxpayers employing individuals with developmental disabilities or severe mental illnesses. Eligible taxpayers may receive a credit of 25% of the wages paid to such qualified employees, capped at $6,000 per employee per taxable year. The employment and the employee's disability or mental illness must be certified by the Illinois Department of Human Services. If the credit exceeds the taxpayer's liability, it cannot reduce this liability below zero, but any excess credit can be carried forward for up to five years. This bill applies to tax years beginning on or after Jan. 1, 2025, and takes effect immediately upon becoming law.

Suzanne M. Ness has proposed one other bill since the beginning of the 104th session.

Ness graduated from Arizona State University in 1999 with a BS.

Suzanne M. Ness is currently serving in the Illinois State House, representing the state's 66th House District. She replaced previous state representative Allen Skillicorn in 2021.

Bills in Illinois follow a multi-step legislative process, beginning with introduction in either the House or Senate, followed by committee review, floor debates, and votes in both chambers before reaching the governor for approval or veto. The General Assembly operates on a biennial schedule, and while typically thousands of bills are introduced each session, only a fraction successfully pass through the process to become law.

You can read more about bills and other measures here.

Bill Number	Date Introduced	Short Description
HB1145	01/09/2025	Amends the Illinois Income Tax Act. Provides that a taxpayer who employs a person with a developmental disability or a severe mental illness, as certified by the Department of Human Services, during the taxable year is entitled to an income tax credit in an amount equal to 25% of the wages paid by the taxpayer to the person with a developmental disability or severe mental illness, but not to exceed $6,000 in wages paid during the taxable year to any single qualified employee. Effective immediately.
HB1144	01/09/2025	Amends the Common Interest Community Association Act and the Condominium Property Act. Provides that associations may establish and maintain a system of master metering of public utility services to collect related payments subject to the Residential Property Utility Service Act. Repeals the Tenant Utility Payment Disclosure Act and adds the provisions of the repealed Act to the Residential Property Utility Service Act. Amends the Rental Property Utility Service Act. Provides that a municipality may request a copy in writing of the formula used by the landlord, condominium, or common interest community association for allocating public utility payments among the unit owners. The landlord or condominium or common interest community association shall respond within 30 calendar days of receiving the municipality's request. Prohibits treble damages from being awarded to tenants under the Residential Property Utility Service Act for violations of the amendatory Act.
HB1146	01/09/2025	Amends the Solid Waste Planning and Recycling Act. Provides that, beginning 18 months after the amendatory Act's effective date, (1) no store or food service business shall provide or sell a single-use plastic carryout bag to a customer and (2) no grocery store shall provide or sell a single-use paper carryout bag to a customer. Preempts home rule powers. Contains other provisions. Effective immediately.