IL HB2645

Amends the Illinois Income Tax Act to create a new income tax credit for taxpayers who donate to startups of adult day programs serving adults with intellectual and developmental disabilities, effective for taxable years beginning January 1, 2020.

Allows taxpayers to claim a credit equal to the full amount of their donation against state income tax liability under Section 201.

Permits pass-through entities (partnerships, S-corporations, and LLCs treated as partnerships) to claim the credit based on their distributive share of donations under IRC Sections 702, 704, and Subchapter S.

Allows excess credits that exceed tax liability to be carried forward and applied to tax liability in the following 5 taxable years, with earlier credits applied first.

Requires the Department of Human Services to adopt rules for certifying eligible adult day programs and exempts this credit from Section 250 limitations.