State Representative Harry Benton | Illinois General Assembly
State Representative Harry Benton | Illinois General Assembly
According to the Illinois General Assembly site, the legislature summarized the bill's official text as follows: "Amends the Illinois Income Tax Act. Creates a deduction for the full amount of union dues paid by the taxpayer during the taxable year if the taxpayer was not allowed a federal deduction under the Internal Revenue Code. Provides that, if any amount of union dues representing federal miscellaneous itemized deductions was allowed as a federal deduction, then the amount allowed as an Illinois deduction shall be a specified percentage of the union dues disallowed under the Internal Revenue Code. Provides that the deduction is exempt from the Act's automatic sunset provision. Effective immediately."
The following is our breakdown, based on the actual bill text, and may include interpretation to clarify its provisions.
In essence, this bill amends the Illinois Income Tax Act to allow taxpayers to deduct the full amount of union dues paid during a taxable year if no federal deduction is allowed under the Internal Revenue Code. If any portion of the union dues is included in federal miscellaneous itemized deductions, the Illinois deduction will be a specified percentage of those dues disallowed federally. The deduction created by this bill will not expire due to the Act's automatic sunset provision. The provisions take effect immediately upon the bill becoming law.
Harry Benton has proposed another two bills since the beginning of the 104th session.
Harry Benton is currently serving in the Illinois State House, representing the state's 97th House District. He replaced previous state representative Mark Batinick in 2023.
Bills in Illinois follow a multi-step legislative process, beginning with introduction in either the House or Senate, followed by committee review, floor debates, and votes in both chambers before reaching the governor for approval or veto. The General Assembly operates on a biennial schedule, and while typically thousands of bills are introduced each session, only a fraction successfully pass through the process to become law.
You can read more about bills and other measures here.
| Bill Number | Date Introduced | Short Description |
|---|---|---|
| HB2395 | 01/31/2025 | Amends the Illinois Income Tax Act. Creates a deduction for the full amount of union dues paid by the taxpayer during the taxable year if the taxpayer was not allowed a federal deduction under the Internal Revenue Code. Provides that, if any amount of union dues representing federal miscellaneous itemized deductions was allowed as a federal deduction, then the amount allowed as an Illinois deduction shall be a specified percentage of the union dues disallowed under the Internal Revenue Code. Provides that the deduction is exempt from the Act's automatic sunset provision. Effective immediately. |
| HB2388 | 01/31/2025 | Amends the Property Tax Code. Increases the maximum income limitation for the low-income senior citizens assessment freeze homestead exemption from $65,000 to $85,000. Effective immediately. |
| HB2394 | 01/31/2025 | Amends the Illinois Vehicle Code. Provides that a vehicle or combination of vehicles operated by an engine fueled wholly or partially by an electric battery or hydrogen fuel cell electric fueling system may exceed the posted weight limits by up to 2,000 pounds. |
| HB2406 | 01/31/2025 | Amends the Firearm Owners Identification Card Act. Provides that a federally licensed firearm dealer shall, upon the sale or transfer of a firearm to a person whom the dealer reasonably believes to be a first-time purchaser or transferee of a firearm, provide the purchaser or transferee of the firearm with printed or digital information about firearm safety courses available locally or electronically and the safe storage of firearms. Effective immediately. |
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