IL HB5083

Amends the Senior Citizens and Disabled Persons Property Tax Relief and Pharmaceutical Assistance Act to change the definition of "income" for determining eligibility and benefits.

For grant years 2012 and before, "income" continues to mean federal adjusted gross income modified by adding back various deducted or excluded amounts (interest, dividends, annuities, Social Security benefits, railroad retirement benefits, public assistance, and workers' compensation).

For grant years 2013 and thereafter, "income" means federal taxable income under the Internal Revenue Code, eliminating the previous modifications and add-backs.

The change simplifies income calculation by using federal taxable income directly rather than requiring adjustments for multiple categories of deducted or excluded income.