IllinoisHB5080104th General Assembly (2025–2026)House

INC TAX-CHILD CARE

Sponsored By: Mary Beth Canty

In Committee

Summary

Amends the Illinois Income Tax Act. Provides that the tax credit for employee child care shall be (i) 30% of the start-up costs expended by the corporate taxpayer to provide a child care facility for the children of its employees and (ii) 10% (currently, 5%) of the annual amount paid by the corporate taxpayer in providing the child care facility for the children of its employees. Creates an income tax credit for corporate taxpayers that are qualified small businesses in an amount equal to 10% of the federal tax credit claimed by the taxpayer for the taxable year for qualified child care expenditures. Effective immediately.

revenue & finance

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Bill Overview

No Economic Impacts Identified for this Bill

Sponsors & Cosponsors

Sponsor

  • Mary Beth Canty

    Affiliation unavailable

Cosponsors

  • Elizabeth "Lisa" Hernandez

    Affiliation unavailable

Roll Call Votes

No roll call votes available for this bill.

Actions Timeline

  1. Rule 19(a) / Re-referred to Rules Committee

    3/27/2026House
  2. To Income Tax Subcommittee

    3/19/2026House
  3. Assigned to Revenue & Finance Committee

    3/12/2026House
  4. Added Chief Co-Sponsor Rep. Elizabeth "Lisa" Hernandez

    3/6/2026House
  5. Referred to Rules Committee

    2/10/2026House
  6. First Reading

    2/10/2026House
  7. Filed with the Clerk by Rep. Mary Beth Canty

    2/4/2026House

Bill Text

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