# Illinois HB2870: FILM TX CREDIT-SPENDING

Illinois HB2870, FILM TX CREDIT-SPENDING, is a 104th General Assembly (2025–2026) House bill sponsored by Margaret Croke (Democratic); status in committee, last action 2025-04-30 (Added Co-Sponsor Rep. Bob Morgan) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/IL-HB2870-2025-2026
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Illinois HB2870
- State: Illinois
- Session: 104th General Assembly (2025–2026)
- Title: FILM TX CREDIT-SPENDING
- Status: in committee
- Chamber: House
- Introduced: 2025-02-05
- Last action: 2025-04-30, Added Co-Sponsor Rep. Bob Morgan
- Sponsor: Margaret Croke (Democratic)
- Cosponsors: 5
- Subjects: revenue & finance
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Amends the Film Production Services Tax Credit Act of 2008. Provides that accredited productions shall be considered Category 1 productions or Category 2 productions. Provides that a Category 1 production is an accredited production that meets the following criteria: (1) at least 75% of all principal filming or taping days of the accredited production that occur at any soundstage facility within or without Illinois occur at a qualified production facility; and (2) at least 20% of the total expenditures for the accredited production are for (i) tangible property that will be used at a qualified production facility or for the use of the qualified production facility; (ii) the performance of services at a qualified production facility; or (iii) any combination of (i) and (ii). Makes changes concerning the amount of the credit. Makes changes concerning the number of nonresident employees whose wages may be considered Illinois labor expenditures. Makes changes concerning the definition of "qualified production facility". Amends the Illinois Income Tax Act to make changes concerning withholdings for loan out company employees. Effective immediately.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Margaret Croke (Democratic), House
- Cosponsor: Bob Morgan (Democratic), House
- Cosponsor: Jawaharial Williams (Democratic), House
- Cosponsor: Kimberly Du Buclet (Democratic), House
- Cosponsor: Marcus C. Evans, Jr. (Democratic), House
- Cosponsor: Yolonda Morris (Democratic), House

## Actions (10)

- 2025-04-30: Added Co-Sponsor Rep. Bob Morgan (House)
- 2025-04-08: Added Chief Co-Sponsor Rep. Yolonda Morris (House)
- 2025-04-08: Added Chief Co-Sponsor Rep. Jawaharial Williams (House)
- 2025-04-01: Added Co-Sponsor Rep. Marcus C. Evans, Jr. (House)
- 2025-03-25: Added Chief Co-Sponsor Rep. Kimberly Du Buclet (House)
- 2025-03-21: Rule 19(a) / Re-referred to Rules Committee (House)
- 2025-03-04: Assigned to Revenue & Finance Committee (House)
- 2025-02-06: Referred to Rules Committee (House)
- 2025-02-06: First Reading (House)
- 2025-02-05: Filed with the Clerk by Rep. Margaret Croke (House)

## Bill text

- Introduced: [PDF](https://www.ilga.gov/documents/legislation/104/HB/PDF/10400HB2870.pdf)

## Related bills

- HB5198: AFFORDABLE HOUSING-CILAS (passed house)
- SB1937: PENSION CODE-VARIOUS (passed senate)
- HB2563: CONDO-RESERVE STUDY (in committee)
- HB4701: LIMITATIONS FACILITY FEES ACT (in committee)
- SB3008: DHS-ABLE PROGRAM INFO MATERIAL (passed senate)
- SB3484: VEH CD-PLATES-REGISTRATION (signed)

## Sources
- [Introduced (PDF)](https://www.ilga.gov/documents/legislation/104/HB/PDF/10400HB2870.pdf)

## Related
- [HB5198: AFFORDABLE HOUSING-CILAS](https://policyrisk.com/state-bill/IL-HB5198-2025-2026)
- [SB1937: PENSION CODE-VARIOUS](https://policyrisk.com/state-bill/IL-SB1937-2025-2026)
- [HB2563: CONDO-RESERVE STUDY](https://policyrisk.com/state-bill/IL-HB2563-2025-2026)
- [HB4701: LIMITATIONS FACILITY FEES ACT](https://policyrisk.com/state-bill/IL-HB4701-2025-2026)
- [SB3008: DHS-ABLE PROGRAM INFO MATERIAL](https://policyrisk.com/state-bill/IL-SB3008-2025-2026)
- [SB3484: VEH CD-PLATES-REGISTRATION](https://policyrisk.com/state-bill/IL-SB3484-2025-2026)
- [Illinois bills](https://policyrisk.com/states/illinois/bills)
- [Illinois state hub](https://policyrisk.com/states/illinois)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/IL-HB2870-2025-2026 (as of 2026-11-01).