# Illinois HB3236: INC TAX-MANUFACTURING

Illinois HB3236, INC TAX-MANUFACTURING, is a 104th General Assembly (2025–2026) House bill sponsored by Regan Deering (Republican); status in committee, last action 2025-03-21 (Rule 19(a) / Re-referred to Rules Committee) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/IL-HB3236-2025-2026
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Illinois HB3236
- State: Illinois
- Session: 104th General Assembly (2025–2026)
- Title: INC TAX-MANUFACTURING
- Status: in committee
- Chamber: House
- Introduced: 2025-02-06
- Last action: 2025-03-21, Rule 19(a) / Re-referred to Rules Committee
- Sponsor: Regan Deering (Republican)
- Cosponsors: 0
- Subjects: revenue & finance
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

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 area, 15% of the manufacturing capital expenditures. Provides that the total amount of credits awarded under those provisions may not exceed $10,000,000 for any particular taxpayer in any taxable year, except that, if the capital investment is made in a rural or economically challenged area, then the maximum amount of the credit shall be $20,000,000. Effective immediately.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Regan Deering (Republican), House

## Actions (6)

- 2025-03-21: Rule 19(a) / Re-referred to Rules Committee (House)
- 2025-03-13: To Income Tax Subcommittee (House)
- 2025-03-11: Assigned to Revenue & Finance Committee (House)
- 2025-02-18: Referred to Rules Committee (House)
- 2025-02-18: First Reading (House)
- 2025-02-06: Filed with the Clerk by Rep. Regan Deering (House)

## Bill text

- Introduced: [PDF](https://www.ilga.gov/documents/legislation/104/HB/PDF/10400HB3236.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/10400HB3236.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-HB3236-2025-2026 (as of 2026-11-01).