# Illinois HB3457: LAND CONSERVATION INCENTIVES

Illinois HB3457, LAND CONSERVATION INCENTIVES, is a 104th General Assembly (2025–2026) House bill sponsored by Will Guzzardi (Democratic); status in committee, last action 2025-04-07 (Added Co-Sponsor Rep. Hoan Huynh) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/IL-HB3457-2025-2026
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Illinois HB3457
- State: Illinois
- Session: 104th General Assembly (2025–2026)
- Title: LAND CONSERVATION INCENTIVES
- Status: in committee
- Chamber: House
- Introduced: 2025-02-07
- Last action: 2025-04-07, Added Co-Sponsor Rep. Hoan Huynh
- Sponsor: Will Guzzardi (Democratic)
- Cosponsors: 4
- Subjects: revenue & finance
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

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 respect to qualified real property interest conveyed for conservation and preservation purposes as the qualified donation by the taxpayer, with certain requirements. Provides that any taxpayer claiming this tax credit may not claim a credit under any similar law for costs related to the same project. Provides that any tax credits from the donation of an interest in land made by a pass-through tax entity such as a trust, estate, partnership, limited liability corporation or partnership, limited partnership, S corporation, or other fiduciary shall be used either by such entity if it is the taxpayer on behalf of such entity or by the member, manager, partner, shareholder, or beneficiary, as the case may be, in proportion to their interest in such entity if the income, deductions, and tax liability passes through such entity to such member, manager, partner, shareholder, or beneficiary, and that such tax credits may not be claimed by both the entity and the member, manager, partner, shareholder, or beneficiary for the same donation. Requires the Department of Natural Resources and Department of Revenue to adopt rules. Defines terms. Makes findings.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Will Guzzardi (Democratic), House
- Cosponsor: Hoan Huynh (Democratic), House
- Cosponsor: Laura Faver Dias (Democratic), House
- Cosponsor: Maura Hirschauer (Democratic), House
- Cosponsor: Michelle Mussman (Democratic), House

## Actions (10)

- 2025-04-07: Added Co-Sponsor Rep. Hoan Huynh (House)
- 2025-03-21: Rule 19(a) / Re-referred to Rules Committee (House)
- 2025-03-13: To Tax Policy: Other Taxes Subcommittee (House)
- 2025-03-12: Added Co-Sponsor Rep. Maura Hirschauer (House)
- 2025-03-11: Assigned to Revenue & Finance Committee (House)
- 2025-03-06: Added Co-Sponsor Rep. Laura Faver Dias (House)
- 2025-02-19: Added Co-Sponsor Rep. Michelle Mussman (House)
- 2025-02-18: Referred to Rules Committee (House)
- 2025-02-18: First Reading (House)
- 2025-02-07: Filed with the Clerk by Rep. Will Guzzardi (House)

## Bill text

- Introduced: [PDF](https://www.ilga.gov/documents/legislation/104/HB/PDF/10400HB3457.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/10400HB3457.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-HB3457-2025-2026 (as of 2026-11-01).