IL SB3180

Amends the Illinois Income Tax Act Section 212 to make a technical correction removing a duplicate word "the" in the earned income tax credit provision.

Maintains tiered percentages of federal earned income tax credit allowed as Illinois state credit: 5% for tax years 2000-2011, 7.5% for 2012, 10% for 2013-2016, 14% for 2017, and 18% for 2018 and beyond.

Allows non-residents and part-year residents to claim the credit in proportion to income attributable to Illinois.

Permits excess credits to be refunded to taxpayers beginning in tax year 2003, with refunds excluded from income or resources for means-tested benefit program eligibility unless required by federal law.