# Illinois SB3420: INC TAX-CHILD CARE

Illinois SB3420, INC TAX-CHILD CARE, is a 104th General Assembly (2025–2026) Senate bill sponsored by Javier L. Cervantes (Democratic); 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-SB3420-2025-2026
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Illinois SB3420
- State: Illinois
- Session: 104th General Assembly (2025–2026)
- Title: INC TAX-CHILD CARE
- Status: in committee
- Chamber: Senate
- Introduced: 2026-02-04
- Last action: 2026-05-22, Rule 3-9(a) / Re-referred to Assignments
- Sponsor: Javier L. Cervantes (Democratic)
- Cosponsors: 2
- Subjects: assignments, revenue
- Touches household money: no
- Economic provisions PRIA read: 0

## 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.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Javier L. Cervantes (Democratic), Senate
- Cosponsor: Chris Balkema (Republican), Senate
- Cosponsor: Graciela Guzmán (Democratic), Senate

## Actions (10)

- 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)
- 2026-03-13: Added as Co-Sponsor Sen. Graciela Guzmán (Senate)
- 2026-03-04: Added as Co-Sponsor Sen. Chris Balkema (Senate)
- 2026-02-17: Assigned to Revenue (Senate)
- 2026-02-04: Referred to Assignments (Senate)
- 2026-02-04: First Reading (Senate)
- 2026-02-04: Filed with Secretary by Sen. Javier L. Cervantes (Senate)

## Bill text

- Introduced: [PDF](https://www.ilga.gov/documents/legislation/104/SB/PDF/10400SB3420.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/10400SB3420.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-SB3420-2025-2026 (as of 2026-11-01).