# Illinois HB4849: INC TAX-LAND PROTECTION

Illinois HB4849, INC TAX-LAND PROTECTION, is a 104th General Assembly (2025–2026) House bill sponsored by Will Guzzardi (Democratic); status in committee, last action 2026-05-25 (Added Co-Sponsor Rep. Maura Hirschauer); PRIA reads it as touching household money (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/IL-HB4849-2025-2026
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Illinois HB4849
- State: Illinois
- Session: 104th General Assembly (2025–2026)
- Title: INC TAX-LAND PROTECTION
- Status: in committee
- Chamber: House
- Introduced: 2026-02-03
- Last action: 2026-05-25, Added Co-Sponsor Rep. Maura Hirschauer
- Sponsor: Will Guzzardi (Democratic)
- Cosponsors: 16
- Subjects: revenue & finance
- Touches household money: yes
- Roll calls: 2 (25 yes, 0 no in all)
- Economic provisions PRIA read: 0

## Summary

Creates the Farmer Tax Benefit Act. Provides that taxpayers may apply to the Department of Natural Resources for an income tax credit in an amount equal to either (i) 100% of the fair market value of a qualified donation to a conservation agency of a land protection agreement or (ii) 50% of the fair market value of the qualified donation to a conservation agency of a fee simple interest or a remainder interest in qualified real property. Amends the Illinois Income Tax Act to make conforming changes.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Will Guzzardi (Democratic), House
- Cosponsor: Amy Briel (Democratic), House
- Cosponsor: Christopher "C.D." Davidsmeyer (Republican), House
- Cosponsor: Dagmara Avelar (Democratic), House
- Cosponsor: Dan Swanson (Republican), House
- Cosponsor: Jeff Keicher (Republican), House
- Cosponsor: Joe C. Sosnowski (Republican), House
- Cosponsor: Laura Faver Dias (Democratic), House
- Cosponsor: Lilian Jiménez (Democratic), House
- Cosponsor: Mary Beth Canty (Democratic), House
- Cosponsor: Maura Hirschauer (Democratic), House
- Cosponsor: Michelle Mussman (Democratic), House
- Cosponsor: Nabeela Syed (Democratic), House
- Cosponsor: Robert "Bob" Rita (Democratic), House
- Cosponsor: Sharon Chung (Democratic), House
- Cosponsor: Sonya M. Harper (Democratic), House
- Cosponsor: Tony M. McCombie (Republican), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-03-19 | House | Recommends Do Pass Subcommittee/ Revenue & Finance Committee; | pass | 6 | 0 |   |
| 2026-03-19 | House | Do Pass / Short Debate Revenue & Finance Committee; | pass | 19 | 0 |   |

## Actions (28)

- 2026-05-25: Added Co-Sponsor Rep. Maura Hirschauer (House)
- 2026-05-21: Added Co-Sponsor Rep. Jeff Keicher (House)
- 2026-05-21: Added Co-Sponsor Rep. Christopher "C.D." Davidsmeyer (House)
- 2026-05-20: Added Co-Sponsor Rep. Tony M. McCombie (House)
- 2026-05-15: Added Co-Sponsor Rep. Dan Swanson (House)
- 2026-05-14: Added Co-Sponsor Rep. Amy Briel (House)
- 2026-04-29: Added Chief Co-Sponsor Rep. Joe C. Sosnowski (House)
- 2026-04-17: Rule 19(a) / Re-referred to Rules Committee (House)
- 2026-04-17: Added Co-Sponsor Rep. Robert "Bob" Rita (House)
- 2026-04-13: Added Co-Sponsor Rep. Mary Beth Canty (House)
- 2026-04-10: Held on Calendar Order of Second Reading - Short Debate (House)
- 2026-04-10: Second Reading - Short Debate (House)
- 2026-04-08: Added Co-Sponsor Rep. Nabeela Syed (House)
- 2026-04-01: Added Chief Co-Sponsor Rep. Sharon Chung (House)
- 2026-04-01: Added Chief Co-Sponsor Rep. Dagmara Avelar (House)
- 2026-03-30: Added Chief Co-Sponsor Rep. Sonya M. Harper (House)
- 2026-03-19: Placed on Calendar 2nd Reading - Short Debate (House)
- 2026-03-19: Do Pass / Short Debate Revenue & Finance Committee; 019-000-000 (House)
- 2026-03-19: Reported Back To Revenue & Finance Committee; (House)
- 2026-03-19: Recommends Do Pass Subcommittee/ Revenue & Finance Committee; 006-000-000 (House)
- 2026-03-06: Added Co-Sponsor Rep. Lilian Jiménez (House)
- 2026-02-27: Added Co-Sponsor Rep. Michelle Mussman (House)
- 2026-02-26: To Property Tax Subcommittee (House)
- 2026-02-24: Assigned to Revenue & Finance Committee (House)
- 2026-02-17: Added Co-Sponsor Rep. Laura Faver Dias (House)
- 2026-02-06: Referred to Rules Committee (House)
- 2026-02-06: First Reading (House)
- 2026-02-03: Filed with the Clerk by Rep. Will Guzzardi (House)

## Bill text

- Introduced: [PDF](https://www.ilga.gov/documents/legislation/104/HB/PDF/10400HB4849.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/10400HB4849.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-HB4849-2025-2026 (as of 2026-11-01).
