# Illinois SB2382: INC TX-DONATIONS OF PROPERTY

Illinois SB2382, INC TX-DONATIONS OF PROPERTY, is a 104th General Assembly (2025–2026) Senate bill sponsored by Darby A. Hills (Republican); status in committee, last action 2026-05-22 (Rule 3-9(a) / Re-referred to Assignments) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/IL-SB2382-2025-2026
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Illinois SB2382
- State: Illinois
- Session: 104th General Assembly (2025–2026)
- Title: INC TX-DONATIONS OF PROPERTY
- Status: in committee
- Chamber: Senate
- Introduced: 2025-02-07
- Last action: 2026-05-22, Rule 3-9(a) / Re-referred to Assignments
- Sponsor: Darby A. Hills (Republican)
- Cosponsors: 8
- Subjects: assignments, revenue
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Amends the Illinois Income Tax Act. Creates an income tax credit for a taxpayer that makes a qualified donation of real property during the taxable year to an employer that will use the property for the purpose of providing onsite child care to its employees. Provides that the credit shall be in an amount equal to the fair market value of the property, as determined by the Department of Revenue by rule.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Darby A. Hills (Republican), Senate
- Cosponsor: Chris Balkema (Republican), Senate
- Cosponsor: Dale Fowler (Republican), Senate
- Cosponsor: Erica Harriss (Republican), Senate
- Cosponsor: Jil Tracy (Republican), Senate
- Cosponsor: John F. Curran (Republican), Senate
- Cosponsor: Sally J. Turner (Republican), Senate
- Cosponsor: Seth Lewis (Republican), Senate
- Cosponsor: Terri Bryant (Republican), Senate

## Actions (23)

- 2026-05-22: Rule 3-9(a) / Re-referred to Assignments (Senate)
- 2026-05-15: Rule 2-10 Committee/3rd Reading Deadline Established As May 22, 2026 (Senate)
- 2026-04-24: Rule 2-10 Committee/3rd Reading Deadline Established As May 15, 2026 (Senate)
- 2026-03-13: Rule 2-10 Committee Deadline Established As April 24, 2026 (Senate)
- 2026-02-03: Re-assigned to Revenue (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)
- 2025-04-29: Added as Co-Sponsor Sen. Dale Fowler (Senate)
- 2025-04-11: Rule 2-10 Committee Deadline Established As May 9, 2025 (Senate)
- 2025-04-09: Added as Co-Sponsor Sen. Erica Harriss (Senate)
- 2025-04-02: Added as Co-Sponsor Sen. Chris Balkema (Senate)
- 2025-03-21: Rule 2-10 Committee Deadline Established As April 11, 2025 (Senate)
- 2025-03-19: Added as Co-Sponsor Sen. Seth Lewis (Senate)
- 2025-03-19: Added as Chief Co-Sponsor Sen. John F. Curran (Senate)
- 2025-03-14: Added as Co-Sponsor Sen. Sally J. Turner (Senate)
- 2025-03-13: Added as Co-Sponsor Sen. Terri Bryant (Senate)
- 2025-03-06: Added as Co-Sponsor Sen. Jil Tracy (Senate)
- 2025-03-05: Chief Sponsor Changed to Sen. Darby A. Hills (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. John F. Curran (Senate)

## Bill text

- Introduced: [PDF](https://www.ilga.gov/documents/legislation/104/SB/PDF/10400SB2382.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/10400SB2382.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-SB2382-2025-2026 (as of 2026-11-01).