# Illinois SB3784: INC TX-DONATIONS OF PROPERTY

Illinois SB3784, 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 2026-09-30 (Added as Co-Sponsor Sen. Jil Tracy) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/IL-SB3784-2025-2026
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Illinois SB3784
- State: Illinois
- Session: 104th General Assembly (2025–2026)
- Title: INC TX-DONATIONS OF PROPERTY
- Status: in committee
- Chamber: Senate
- Introduced: 2026-02-05
- Last action: 2026-09-30, Added as Co-Sponsor Sen. Jil Tracy
- Sponsor: Darby A. Hills (Republican)
- Cosponsors: 9
- Subjects: assignments
- 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: Craig Wilcox (Republican), Senate
- Cosponsor: Dave Syverson (Republican), Senate
- Cosponsor: Donald P. DeWitte (Republican), Senate
- Cosponsor: Erica Harriss (Republican), Senate
- Cosponsor: Jil Tracy (Republican), Senate
- Cosponsor: Sally J. Turner (Republican), Senate
- Cosponsor: Seth Lewis (Republican), Senate
- Cosponsor: Sue Rezin (Republican), Senate

## Actions (12)

- 2026-09-30: Added as Co-Sponsor Sen. Jil Tracy (Senate)
- 2026-09-29: Added as Co-Sponsor Sen. Seth Lewis (Senate)
- 2026-09-28: Added as Co-Sponsor Sen. Craig Wilcox (Senate)
- 2026-09-28: Added as Co-Sponsor Sen. Donald P. DeWitte (Senate)
- 2026-09-28: Added as Co-Sponsor Sen. Chris Balkema (Senate)
- 2026-07-13: Added as Co-Sponsor Sen. Erica Harriss (Senate)
- 2026-07-09: Added as Co-Sponsor Sen. Dave Syverson (Senate)
- 2026-07-06: Added as Co-Sponsor Sen. Sue Rezin (Senate)
- 2026-06-25: Added as Co-Sponsor Sen. Sally J. Turner (Senate)
- 2026-02-05: Referred to Assignments (Senate)
- 2026-02-05: First Reading (Senate)
- 2026-02-05: Filed with Secretary by Sen. Darby A. Hills (Senate)

## Bill text

- Introduced: [PDF](https://www.ilga.gov/documents/legislation/104/SB/PDF/10400SB3784.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/10400SB3784.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-SB3784-2025-2026 (as of 2026-11-01).
