35 ILCS 5/806

Current through Public Act 103-1052

Section 35 ILCS 5/806 - Exemption from penalty

An individual taxpayer shall not be subject to a penalty for failing to pay estimated tax as required by Section 803 if the taxpayer is 65 years of age or older and is a permanent resident of a nursing home. For purposes of this Section, "nursing home" means a skilled nursing or intermediate long term care facility that is subject to licensure by the Illinois Department of Public Health under the Nursing Home Care Act, the Specialized Mental Health Rehabilitation Act of 2013, the ID/DD Community Care Act, or the MC/DD Act.

35 ILCS 5/806

Amended by P.A. 099-0180,§ 40, eff. 7/29/2015.

Amended by P.A. 098-0104,§ 6-135, eff. 7/22/2013.

Amended by P.A. 097-0813,§ 165, eff. 7/13/2012.

Amended by P.A. 097-0227,§ 36, eff. 1/1/2012.

Amended by P.A. 097-0038,§ 90-45, eff. 6/28/2011.

Amended by P.A. 096-0339,§ 90-45, eff. 7/1/2010.

P.A. 90-491, eff. 1-1-98.