IL HB3368

Creates a $500 income tax credit for individual taxpayers who permanently relocate to Illinois during taxable years 2023-2033 to provide or receive reproductive care or gender-affirming care from states with more restrictive laws.

Eligible healthcare providers include physicians, advanced practice registered nurses, registered professional nurses, licensed practical nurses, physician assistants, and pharmacists.

Eligible patients or their parents/guardians may also claim the credit if they permanently relocate to Illinois for reproductive or gender-affirming care.

Taxpayers who relocated between June 24, 2022 and January 1, 2023 may claim the credit on their 2023 tax return.

Credit may be refunded if it exceeds tax liability; Department of Revenue authorized to adopt emergency rules for implementation with sunset one year after enactment.