# Illinois SB3539: INC TAX-MANUFACTURING

Illinois SB3539, INC TAX-MANUFACTURING, is a 104th General Assembly (2025–2026) Senate bill sponsored by Chapin Rose (Republican); status in committee, last action 2026-10-15 (Added as Co-Sponsor Sen. Chris Balkema) (as of 2026-11-03).

- Canonical: https://policyrisk.com/state-bill/IL-SB3539-2025-2026
- As of: 2026-11-03
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Illinois SB3539
- State: Illinois
- Session: 104th General Assembly (2025–2026)
- Title: INC TAX-MANUFACTURING
- Status: in committee
- Chamber: Senate
- Introduced: 2026-02-05
- Last action: 2026-10-15, Added as Co-Sponsor Sen. Chris Balkema
- Sponsor: Chapin Rose (Republican)
- Cosponsors: 1
- Subjects: assignments, revenue
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Amends the Illinois Income Tax Act. Creates an income tax credit in an amount equal to 10% of the manufacturing capital expenditures incurred by the taxpayer during the taxable year or, if the taxpayer is located in a rural or economically challenged area, 15% of those expenditures. Provides that the total amount of credits awarded under these provisions may not exceed $10,000,000 for any particular taxpayer in any taxable year, except that, if the capital investment is made in a rural or economically challenged area, then the maximum amount awarded for any particular taxpayer in any taxable year shall be $20,000,000. Effective immediately.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Chapin Rose (Republican), Senate
- Cosponsor: Chris Balkema (Republican), Senate

## Actions (9)

- 2026-10-15: Added as Co-Sponsor Sen. Chris Balkema (Senate)
- 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)
- 2026-02-17: Assigned to Revenue (Senate)
- 2026-02-05: Referred to Assignments (Senate)
- 2026-02-05: First Reading (Senate)
- 2026-02-05: Filed with Secretary by Sen. Chapin Rose (Senate)

## Bill text

- Introduced: [PDF](https://www.ilga.gov/documents/legislation/104/SB/PDF/10400SB3539.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/10400SB3539.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-SB3539-2025-2026 (as of 2026-11-03).