IL SB1396

Amends the Department of Revenue Law to require the Department of Revenue to provide free state income tax preparation services to individual taxpayers whose federal adjusted gross income does not exceed 200% of the federal poverty guidelines, effective for taxable years beginning January 1, 2024.

Requires the Department to use the federal poverty guidelines updated periodically by the U.S. Department of Health and Human Services under 42 U.S.C. 9902(2) to determine eligibility.

Mandates that each individual income tax return under the Illinois Income Tax Act include a space where qualified taxpayers may request free tax preparation services for the next taxable year, effective for taxable years beginning January 1, 2023.

Takes effect immediately upon becoming law.