# Illinois SB2281: LAND CONSERVATION INCENTIVES

Illinois SB2281, LAND CONSERVATION INCENTIVES, is a 104th General Assembly (2025–2026) Senate bill sponsored by Robert F. Martwick (Democratic); status in committee, last action 2026-05-21 (Added as Co-Sponsor Sen. Mike Porfirio) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/IL-SB2281-2025-2026
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Illinois SB2281
- State: Illinois
- Session: 104th General Assembly (2025–2026)
- Title: LAND CONSERVATION INCENTIVES
- Status: in committee
- Chamber: Senate
- Introduced: 2025-02-07
- Last action: 2026-05-21, Added as Co-Sponsor Sen. Mike Porfirio
- Sponsor: Robert F. Martwick (Democratic)
- Cosponsors: 2
- Subjects: assignments, revenue
- 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: Robert F. Martwick (Democratic), Senate
- Cosponsor: Graciela Guzmán (Democratic), Senate
- Cosponsor: Mike Porfirio (Democratic), Senate

## Actions (15)

- 2026-05-21: Added as Co-Sponsor Sen. Mike Porfirio (Senate)
- 2025-06-02: Senate Committee Amendment No. 1 Rule 3-9(a) / Re-referred to Assignments (Senate)
- 2025-06-02: Rule 3-9(a) / Re-referred to Assignments (Senate)
- 2025-05-23: Rule 2-10 Committee/3rd Reading Deadline Established As June 1, 2025 (Senate)
- 2025-05-09: Rule 2-10 Committee/3rd Reading Deadline Established As May 23, 2025 (Senate)
- 2025-04-11: Rule 2-10 Committee Deadline Established As May 9, 2025 (Senate)
- 2025-04-04: Added as Co-Sponsor Sen. Graciela Guzmán (Senate)
- 2025-03-21: Rule 2-10 Committee Deadline Established As April 11, 2025 (Senate)
- 2025-03-18: Senate Committee Amendment No. 1 Assignments Refers to Revenue (Senate)
- 2025-03-14: Senate Committee Amendment No. 1 Referred to Assignments (Senate)
- 2025-03-14: Senate Committee Amendment No. 1 Filed with Secretary by Sen. Robert F. Martwick (Senate)
- 2025-03-04: Assigned to Revenue (Senate)
- 2025-02-07: Referred to Assignments (Senate)
- 2025-02-07: First Reading (Senate)
- 2025-02-07: Filed with Secretary by Sen. Robert F. Martwick (Senate)

## Bill text

- Introduced: [PDF](https://www.ilga.gov/documents/legislation/104/SB/PDF/10400SB2281.pdf)
- Senate Amendment 1: [PDF](https://www.ilga.gov/documents/legislation/104/SB/PDF/10400SB2281sam001.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/SB/PDF/10400SB2281.pdf)
- [Senate Amendment 1 (PDF)](https://www.ilga.gov/documents/legislation/104/SB/PDF/10400SB2281sam001.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-SB2281-2025-2026 (as of 2026-11-01).