Illinois Administrative Code
Title 86 - REVENUE
Part 535 - NURSING HOME GRANT ASSISTANCE ACT
Section 535.105 - Definitions

For purposes of the Nursing Home Grant Assistance Act and this Part:

"Department" means the Illinois Department of Revenue.

"Eligible individual's annual income from all sources" and "annual adjusted gross income" have the same meaning as "adjusted gross income" in Section 2-203(a)(1) of the Illinois Income Tax Act (Ill. Rev. Stat. 1991, ch. 120, pars. 1-101 et seq.) [35 ILCS 5/101 et seq.] ("the IITA"), before the modifications thereto required by Section 2-203(a)(2) of the IITA. An individual, or the individual's legally authorized representative, may use the following amounts to determine adjusted gross income:

the amount reported by a resident on Line 1 of the IL-1040 individual Illinois income tax return filed by or on behalf of such resident for the tax year immediately preceding a certification filed under the Act by a distribution agent; or

the amount reported by a resident on Line 31 of the U.S. 1040, or Line 16 of the U.S. 1040A, or Line 3 of the U.S. 1040EZ individual federal income tax returns filed by or on behalf of such resident for the tax year immediately preceding a certification filed under the Act by a distribution agent.

"Eligible individual's legally authorized representative" has the same meaning as "resident's representative" in Section 1-123 of the Nursing Home Care Act.

"Expenses for nursing home care" means all amounts paid by a resident, or on behalf of a resident, for personal care provided to the resident by a nursing home, or for personal care provided to the resident on the nursing home premises, or such personal care as cannot reasonably be provided on the premises, by someone other than the nursing home. In the case of an individual who has been a resident in a nursing home for a full 12 month period prior to the first day for which nursing home grant assistance is sought, "expenses for nursing home care" means the amount of such expenses for that 12 month period, or calendar year 1991. In the case of an individual who has been a resident in a nursing home for less than a 12 month period prior to the first day for which nursing home grant assistance is sought, "expenses for nursing home care" means that individual's average monthly expense for nursing home care for such period of residence multiplied by 12.

"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.

"Nursing Home Grant Assistance payment" means a payment made by the Comptroller to an eligible individual under the Act in the amount certified to the Comptroller for such individual by the Department.

"Occupied bed" days means the sum for all beds of the number of days during a quarter for which grant assistance is sought under the Act on which a bed is occupied by an individual. Bed hold days are not included by this definition.

"Personal care" has the same meaning as in Section 1-120 of the Nursing Home Care Act.