| IL | HB0013 | Intro
25% | Amends the Illinois Income Tax Act. Creates an income tax credit in an amount equal to the foster care expenses, not to exceed $1,000 in any taxable year, paid or incurred by the taxpayer with respect to a qualified dependent child. Provides that the...
[Detail][Text][Discuss] | 2025-02-14
[Hearing: Feb 20 @ 8:00 am]
To House Revenue & Finance Committee |
| IL | SB1734 | Intro
25% | Amends the Illinois Income Tax Act. Provides that the cost-of-living adjustment to the standard exemption applies on a permanent basis (currently, for taxable years that end on or before December 31, 2028). Effective immediately.
[Detail][Text][Discuss] | 2025-02-14
Added as Chief Co-Sponsor Sen. Chris Balkema |
| IL | SB0146 | Intro
25% | Amends the Illinois Income Tax Act. Creates a credit for certain small businesses in an amount equal to the lesser of (i) 10% of the property taxes paid by the qualified small business during the taxable year for eligible real property or (ii) $1,500...
[Detail][Text][Discuss] | 2025-02-13
To Senate Revenue Committee |
| IL | SB0261 | Intro
25% | Reenacts the Invest in Kids Act and makes the Act permanent. Amends the Illinois Income Tax Act to make conforming changes. Effective immediately.
[Detail][Text][Discuss] | 2025-02-13
To Senate Assignments Committee |
| IL | HB1173 | Intro
25% | Amends the Illinois Income Tax Act. Provides that the maximum amount of the credit for instructional materials and supplies is $1,000 for taxable years beginning on or after January 1, 2025 (currently, $500). Effective immediately.
[Detail][Text][Discuss] | 2025-02-11
[Hearing: Feb 20 @ 8:00 am]
To House Revenue & Finance Committee |
| IL | HB1145 | Intro
25% | Amends the Illinois Income Tax Act. Provides that a taxpayer who employs a person with a developmental disability or a severe mental illness, as certified by the Department of Human Services, during the taxable year is entitled to an income tax credi...
[Detail][Text][Discuss] | 2025-02-11
[Hearing: Feb 20 @ 8:00 am]
To House Revenue & Finance Committee |
| IL | HB1147 | Intro
25% | Creates the Build Illinois Homes Tax Credit Act. Provides that owners of qualified low-income housing developments are eligible for credits against the taxes imposed by the Illinois Income Tax Act or taxes, penalties, fees, charges, and payments impo...
[Detail][Text][Discuss] | 2025-02-11
[Hearing: Feb 20 @ 8:00 am]
To House Revenue & Finance Committee |
| IL | HB1179 | Intro
25% | Amends the Illinois Income Tax Act. Creates an income tax credit of $250 for taxpayers who make 4 or more qualified donations of human whole blood or human blood components during the taxable year. Effective immediately.
[Detail][Text][Discuss] | 2025-02-11
[Hearing: Feb 20 @ 8:00 am]
To House Revenue & Finance Committee |
| IL | HB1192 | Intro
25% | Amends the Illinois Income Tax Act. Provides that, if the amount of the credit for residential real property taxes exceeds the taxpayer's liability, that amount shall be refunded if the taxpayer is 65 years or older and has a federal adjusted gross i...
[Detail][Text][Discuss] | 2025-02-11
[Hearing: Feb 20 @ 8:00 am]
To House Revenue & Finance Committee |
| IL | HB1188 | Intro
25% | Amends the Illinois Income Tax Act. Provides that an employer with 250 or fewer full-time equivalent employees during the reporting period may claim a credit against the withholding payments for each qualified employee. Provides that a qualified empl...
[Detail][Text][Discuss] | 2025-02-11
[Hearing: Feb 20 @ 8:00 am]
To House Revenue & Finance Committee |
| IL | HB1212 | Intro
25% | Amends the Illinois Income Tax Act. Creates a credit in an amount equal to the eligible expenses incurred for engaging in qualified tourism activities by the taxpayer during the taxable year. Effective immediately.
[Detail][Text][Discuss] | 2025-02-11
[Hearing: Feb 20 @ 8:00 am]
To House Revenue & Finance Committee |
| IL | HB1203 | Intro
25% | Amends the Illinois Income Tax Act. Provides that the rate of tax on individuals, trusts, and estates is 4.85% (currently, 4.95%). Makes a conforming change concerning the pass-through entity tax. Effective immediately.
[Detail][Text][Discuss] | 2025-02-11
[Hearing: Feb 20 @ 8:00 am]
To House Revenue & Finance Committee |
| IL | HB1202 | Intro
25% | Amends the Illinois Income Tax Act. Creates a credit for individual taxpayers in an amount equal to 100% of the eligible recycling costs incurred by the taxpayer during the taxable year, not to exceed $1,000 per taxpayer. Provides that "eligible recy...
[Detail][Text][Discuss] | 2025-02-11
[Hearing: Feb 20 @ 8:00 am]
To House Revenue & Finance Committee |
| IL | HB1218 | Intro
25% | Amends the Illinois Income Tax Act. Creates an income tax credit in an amount equal to $1,500 for each person who is claimed as a dependent of the taxpayer for the taxable year under Section 152 of the Internal Revenue Code. Effective immediately.
[Detail][Text][Discuss] | 2025-02-11
[Hearing: Feb 20 @ 8:00 am]
To House Revenue & Finance Committee |
| IL | HB1251 | Intro
25% | Amends the Child Care Act of 1969. Creates a manufacturer child care center incentive pilot program in this State. Provides that an applicant shall follow staffing, medication, background checks, and liability insurance requirements as contained in a...
[Detail][Text][Discuss] | 2025-02-11
[Hearing: Feb 20 @ 10:00 am]
To House Child Care Accessibility & Early Childhood Committee |
| IL | HB1282 | Intro
25% | Amends the Illinois Income Tax Act. Increases the amount transferred from the General Revenue Fund to the Local Government Distributive Fund. Effective immediately.
[Detail][Text][Discuss] | 2025-02-11
[Hearing: Feb 20 @ 8:00 am]
To House Revenue & Finance Committee |
| IL | HB1290 | Intro
25% | Amends the Illinois Income Tax Act. Provides that, for taxable years beginning on or after January 1, 2026, each corporation that increases its average employee head count in the State by more than 10% over the corporation's average employee head cou...
[Detail][Text][Discuss] | 2025-02-11
[Hearing: Feb 20 @ 8:00 am]
To House Revenue & Finance Committee |
| IL | SB0062 | Intro
25% | Creates the Build Illinois Homes Tax Credit Act. Provides that owners of qualified low-income housing developments are eligible for credits against the taxes imposed by the Illinois Income Tax Act or taxes, penalties, fees, charges, and payments impo...
[Detail][Text][Discuss] | 2025-02-11
To Senate Revenue Committee |
| IL | HB1324 | Intro
25% | Amends the Illinois Income Tax Act. Creates an income tax credit in the amount of $500 for a taxpayer who serves as a full-time police officer, firefighter, or rescue worker during the taxable year. Effective immediately.
[Detail][Text][Discuss] | 2025-02-11
[Hearing: Feb 20 @ 8:00 am]
To House Revenue & Finance Committee |
| IL | HB1361 | Intro
25% | Amends the Illinois Income Tax Act. Creates a credit for certain small businesses in an amount equal to the lesser of (i) 10% of the property taxes paid by the qualified small business during the taxable year for eligible real property or (ii) $1,500...
[Detail][Text][Discuss] | 2025-02-11
[Hearing: Feb 20 @ 8:00 am]
To House Revenue & Finance Committee |
| IL | HB1369 | Intro
25% | Creates the Caring for Caregivers Act. Provides that a taxpayer who is a family caregiver and who incurs eligible expenditures during the taxable year for the care and support of an eligible family member may apply to the Department of Revenue for an...
[Detail][Text][Discuss] | 2025-02-11
[Hearing: Feb 20 @ 8:00 am]
To House Revenue & Finance Committee |
| IL | HB1386 | Intro
25% | Amends the Illinois Income Tax Act. Provides that, for taxable years beginning on or after January 1, 2026 and beginning before January 1, 2029, the amount of the credit for volunteer emergency workers shall be $1,000 per eligible individual (current...
[Detail][Text][Discuss] | 2025-02-11
[Hearing: Feb 20 @ 8:00 am]
To House Revenue & Finance Committee |
| IL | HB1383 | Intro
25% | Amends the Illinois Income Tax Act. Creates an income tax deduction for gratuities that are included in the taxpayer's federal adjusted gross income. Effective immediately.
[Detail][Text][Discuss] | 2025-02-11
[Hearing: Feb 20 @ 8:00 am]
To House Revenue & Finance Committee |
| IL | HB1396 | Intro
25% | Amends the Illinois Income Tax Act. Provides that provisions concerning a credit for foreign taxes shall be applied without regard to provisions concerning distributions of investment partnership income to nonresident partners. Effective immediately.
[Detail][Text][Discuss] | 2025-02-11
[Hearing: Feb 20 @ 8:00 am]
To House Revenue & Finance Committee |
| IL | SB0174 | Intro
25% | Amends the Illinois Income Tax Act. Creates a deduction in an amount equal to any overtime wages paid to the taxpayer during the taxable year. Effective immediately.
[Detail][Text][Discuss] | 2025-02-11
To Senate Assignments Committee |
| IL | SB1620 | Intro
25% | Amends the Illinois Income Tax Act. Creates an income tax credit in an amount equal to 10% of the manufacturing capital expenditures incurred by the taxpayer during the taxable year or, if the taxpayer is located in a rural or economically challenged...
[Detail][Text][Discuss] | 2025-02-11
To Senate Revenue Committee |
| IL | SB1646 | Intro
25% | Amends the Illinois Income Tax Act. Creates an income tax credit for taxpayers who are employed as an early childhood teacher or an early childhood assistant during the taxable year and who have a federal adjusted gross income for the taxable year of...
[Detail][Text][Discuss] | 2025-02-11
To Senate Revenue Committee |
| IL | SB1645 | Intro
25% | Amends the Illinois Income Tax Act. Provides that, for taxable years beginning on or after January 1, 2025, the additional standard exemption for taxpayers who have attained the age of 65 before the end of the taxable year and their spouses is $2,000...
[Detail][Text][Discuss] | 2025-02-11
To Senate Revenue Committee |
| IL | SB1647 | Intro
25% | Amends the Illinois Income Tax Act. Creates an income tax credit for taxpayers who are the custodians of one or more children who attend an eligible preschool program in the State during the taxable year. Provides that the amount of the credit shall ...
[Detail][Text][Discuss] | 2025-02-11
To Senate Revenue Committee |
| IL | HB1752 | Intro
25% | Amends the Illinois Income Tax Act. Creates an income tax deduction for any amounts paid by the taxpayer's employer on behalf of the taxpayer as part of an educational assistance program. Creates an income tax deduction for any amounts paid by the ta...
[Detail][Text][Discuss] | 2025-02-10
To House Rules Committee |
| IL | SB1543 | Intro
25% | 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 o...
[Detail][Text][Discuss] | 2025-02-07
To Senate Assignments Committee |
| IL | HB3412 | Intro
25% | Creates the Preserving Illinois Neighborhoods Act. Provides that, for taxable years that begin on or after January 1, 2026 and end on or before December 31, 2031, qualified taxpayers who incur qualified new construction expenditures or qualified reha...
[Detail][Text][Discuss] | 2025-02-07
Filed with the Clerk by Rep. Amy Elik |
| IL | HB3324 | Intro
25% | Amends the Illinois Income Tax Act. Creates an income tax deduction in an amount equal to the taxpayer's losses from certain wagering transactions. Effective immediately.
[Detail][Text][Discuss] | 2025-02-07
Filed with the Clerk by Rep. Daniel Didech |
| IL | HB3457 | Intro
25% | Provides that the amendatory Act may be referred to as the Land Conservation Incentives Act. Amends the Illinois Income Tax Act. Provides that, for taxable years beginning on or after January 1, 2025, there is a tax credit of up to $200,000 with resp...
[Detail][Text][Discuss] | 2025-02-07
Filed with the Clerk by Rep. Will Guzzardi |
| IL | HB3419 | Intro
25% | Amends the Illinois Income Tax Act. Creates an income tax credit for each taxpayer that manufactures renewable diesel in Illinois for use by a rail carrier. Provides that the amount of the credit is $1 per gallon of renewable diesel that is manufactu...
[Detail][Text][Discuss] | 2025-02-07
Filed with the Clerk by Rep. Elizabeth "Lisa" Hernandez |
| IL | HB3336 | Intro
25% | Amends the Election Code. Provides that the State Board of Elections shall create a payment system to collect fees from any prospective candidate for elected office in a consolidated or general election in the State. Provides that the State Board of ...
[Detail][Text][Discuss] | 2025-02-07
Filed with the Clerk by Rep. Thaddeus Jones |
| IL | SB2140 | Intro
25% | Amends the Illinois Income Tax Act. Provides that, if the claimant is entitled to a refund as a result of an audit by the Department of Revenue, and the time prescribed for the filing of a claim for refund has expired, the claimant may apply to the D...
[Detail][Text][Discuss] | 2025-02-07
To Senate Assignments Committee |
| IL | HB3738 | Intro
25% | Amends the Illinois Income Tax Act. Creates an income tax credit for taxpayers who (1) paid rent on a personal residence in Illinois for at least 6 months during the taxable year; (2) are not claimed as a dependent on someone else's federal income ta...
[Detail][Text][Discuss] | 2025-02-07
Filed with the Clerk by Rep. Abdelnasser Rashid |
| IL | HB3474 | Intro
25% | Amends the Illinois Income Tax Act. Creates an income tax credit in an amount equal to the cost incurred by the taxpayer in planting cover crops.
[Detail][Text][Discuss] | 2025-02-07
Filed with the Clerk by Rep. Amy Briel |
| IL | HB3621 | Intro
25% | Amends the Illinois Income Tax Act. Creates a credit in an amount equal to the investment made by the taxpayer during the taxable year in a Qualified Opportunity Fund. Provides that no such credit may be taken for any taxable year that begins prior t...
[Detail][Text][Discuss] | 2025-02-07
Filed with the Clerk by Rep. Justin Slaughter |
| IL | SB2188 | Intro
25% | Amends the Illinois Income Tax Act. Creates a credit for financial institutions with less than $50,000,000,000 in assets in an amount equal to the aggregate amount of all fees, penalties, and any other income derived during the taxable year from each...
[Detail][Text][Discuss] | 2025-02-07
To Senate Assignments Committee |
| IL | HB3658 | Intro
25% | Amends the Illinois Income Tax Act. Creates a credit in an amount equal to 20% of the qualified conversion expenditures incurred by a taxpayer for a qualified converted building. Effective immediately.
[Detail][Text][Discuss] | 2025-02-07
Filed with the Clerk by Rep. Kimberly Du Buclet |
| IL | SB2263 | Intro
25% | Amends the Illinois Income Tax Act. Creates a child care credit in an amount equal to 25% of the federal tax credit for each qualifying child. Effective immediately.
[Detail][Text][Discuss] | 2025-02-07
To Senate Assignments Committee |
| IL | HB3661 | Intro
25% | Amends the Department of Commerce and Economic Opportunity Law of the Civil Administrative Code of Illinois. Provides that the Department of Commerce and Economic Opportunity shall award income tax credits in an amount equal to 13% of the qualifying ...
[Detail][Text][Discuss] | 2025-02-07
Filed with the Clerk by Rep. Dagmara Avelar |
| IL | SB2276 | Intro
25% | Amends the Illinois Income Tax Act. Provides that a limitation on carryover deductions for corporations applies for taxable years ending on or after December 31, 2024 and prior to December 31, 2025 (currently, December 31, 2027). Amends the Business ...
[Detail][Text][Discuss] | 2025-02-07
To Senate Assignments Committee |
| IL | SB2277 | Intro
25% | Amends the Illinois Income Tax Act. Provides that, for taxable years ending on or after December 31, 2025, the credit for employee child care shall be in an amount equal to: (1) 50% of the start-up costs expended by the corporate taxpayer to provide ...
[Detail][Text][Discuss] | 2025-02-07
To Senate Assignments Committee |
| IL | SB2279 | Intro
25% | Creates the Responsibility in Firearm Legislation (RIFL) Act. Establishes a firearms manufacturer licensing program in the Department of Financial and Professional Regulation, with certain requirements, including that the sum of all fees for firearms...
[Detail][Text][Discuss] | 2025-02-07
To Senate Assignments Committee |
| IL | HB3565 | Intro
25% | Amends the Illinois Income Tax Act. Provides that, if a taxpayer is awarded a credit by the Department of Commerce and Economic Opportunity in connection with a qualifying Illinois data center located in an opportunity zone or a data center developed...
[Detail][Text][Discuss] | 2025-02-07
Filed with the Clerk by Rep. Justin Slaughter |
| IL | HB3737 | Intro
25% | Amends the Illinois Income Tax Act. Creates an income tax deduction for premiums paid by the taxpayer during the taxable year under an individual health insurance plan covering the taxpayer or the taxpayer's dependents.
[Detail][Text][Discuss] | 2025-02-07
Filed with the Clerk by Rep. Abdelnasser Rashid |
| IL | HB3615 | Intro
25% | Amends the Illinois Income Tax Act. Creates an income tax credit and a credit against insurance premium taxes for business entities for the cost of providing certain commuter benefits to employees. Provides that the credit shall be equal to 50% of th...
[Detail][Text][Discuss] | 2025-02-07
Filed with the Clerk by Rep. Justin Slaughter |
