IllinoisSB2277104th General Assembly (2025–2026)Senate

INC TX-CHILD CARE

Sponsored By: Darby A. Hills (Republican)

In Committee

Summary

Amends the Illinois Income Tax Act. Provides that, for taxable years ending on or after December 31, 2025, the credit for employee child care shall be in an amount equal to: (1) 50% of the start-up costs expended by the corporate taxpayer to provide a child care facility for the children of its employees; and (2) 20% of the annual amount paid by the corporate taxpayer to (i) provide an on-site child care facility for the children of its employees, (ii) provide child care offsite for the children of its employees, or (iii) a combination of (i) and (ii) (currently, 30% of the start-up costs and 5% of the annual amount paid by the taxpayer in providing the child care facility). Provides that the taxpayer may coordinate with an independent child care facility to provide care for the children of employees. Effective immediately.

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Bill Overview

No Economic Impacts Identified for this Bill

Sponsors & Cosponsors

Sponsor

  • Darby A. Hills

    Republican • Senate

Cosponsors

  • Chris Balkema

    Republican • Senate

  • Dale Fowler

    Republican • Senate

  • Erica Harriss

    Republican • Senate

  • Jil Tracy

    Republican • Senate

  • John F. Curran

    Republican • Senate

  • Sally J. Turner

    Republican • Senate

  • Seth Lewis

    Republican • Senate

  • Terri Bryant

    Republican • Senate

Roll Call Votes

No roll call votes available for this bill.

Actions Timeline

  1. Rule 3-9(a) / Re-referred to Assignments

    5/22/2026Senate
  2. Rule 2-10 Committee/3rd Reading Deadline Established As May 22, 2026

    5/15/2026Senate
  3. Rule 2-10 Committee/3rd Reading Deadline Established As May 15, 2026

    4/24/2026Senate
  4. Rule 2-10 Committee Deadline Established As April 24, 2026

    3/13/2026Senate
  5. Re-assigned to Revenue

    2/3/2026Senate
  6. Rule 3-9(a) / Re-referred to Assignments

    6/2/2025Senate
  7. Rule 2-10 Committee/3rd Reading Deadline Established As June 1, 2025

    5/23/2025Senate
  8. Rule 2-10 Committee/3rd Reading Deadline Established As May 23, 2025

    5/9/2025Senate
  9. Added as Co-Sponsor Sen. Dale Fowler

    4/29/2025Senate
  10. Rule 2-10 Committee Deadline Established As May 9, 2025

    4/11/2025Senate
  11. Added as Co-Sponsor Sen. Erica Harriss

    4/9/2025Senate
  12. Added as Co-Sponsor Sen. Chris Balkema

    4/2/2025Senate
  13. Rule 2-10 Committee Deadline Established As April 11, 2025

    3/21/2025Senate
  14. Added as Co-Sponsor Sen. Seth Lewis

    3/19/2025Senate
  15. Added as Chief Co-Sponsor Sen. John F. Curran

    3/19/2025Senate
  16. Added as Co-Sponsor Sen. Sally J. Turner

    3/14/2025Senate
  17. Added as Co-Sponsor Sen. Terri Bryant

    3/13/2025Senate
  18. Added as Co-Sponsor Sen. Jil Tracy

    3/6/2025Senate
  19. Chief Sponsor Changed to Sen. Darby A. Hills

    3/5/2025Senate
  20. Assigned to Revenue

    3/4/2025Senate
  21. Referred to Assignments

    2/7/2025Senate
  22. First Reading

    2/7/2025Senate
  23. Filed with Secretary by Sen. John F. Curran

    2/7/2025Senate

Bill Text

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