IllinoisSB3785104th General Assembly (2025–2026)Senate

INC TX-CHILD CARE

Sponsored By: Darby A. Hills (Republican)

In Committee

Summary

Amends the Illinois Income Tax Act. Provides that, for taxable years ending on or after December 31, 2026, the credit for employee child care shall be in an amount equal to: (1) 50% of the start-up costs expended by the corporate taxpayer to provide a child care facility for the children of its employees; and (2) 20% of the annual amount paid by the corporate taxpayer to (i) provide an on-site child care facility for the children of its employees, (ii) provide child care offsite for the children of its employees, or (iii) a combination of (i) and (ii) (currently, 30% of the start-up costs and 5% of the annual amount paid by the taxpayer in providing the child care facility). Provides that the taxpayer may coordinate with an independent child care facility to provide care for the children of employees. Effective immediately.

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Bill Overview

No Economic Impacts Identified for this Bill

Sponsors & Cosponsors

Sponsor

  • Darby A. Hills

    Republican • Senate

Cosponsors

  • Chris Balkema

    Republican • Senate

  • Craig Wilcox

    Republican • Senate

  • Dave Syverson

    Republican • Senate

  • Donald P. DeWitte

    Republican • Senate

  • Erica Harriss

    Republican • Senate

  • Jil Tracy

    Republican • Senate

  • Sally J. Turner

    Republican • Senate

  • Seth Lewis

    Republican • Senate

  • Sue Rezin

    Republican • Senate

Roll Call Votes

No roll call votes available for this bill.

Actions Timeline

  1. Added as Co-Sponsor Sen. Jil Tracy

    9/30/2026Senate
  2. Added as Co-Sponsor Sen. Seth Lewis

    9/29/2026Senate
  3. Added as Co-Sponsor Sen. Craig Wilcox

    9/28/2026Senate
  4. Added as Co-Sponsor Sen. Donald P. DeWitte

    9/28/2026Senate
  5. Added as Co-Sponsor Sen. Chris Balkema

    9/28/2026Senate
  6. Added as Co-Sponsor Sen. Erica Harriss

    7/13/2026Senate
  7. Added as Co-Sponsor Sen. Dave Syverson

    7/9/2026Senate
  8. Added as Co-Sponsor Sen. Sue Rezin

    7/6/2026Senate
  9. Added as Co-Sponsor Sen. Sally J. Turner

    6/25/2026Senate
  10. Rule 3-9(a) / Re-referred to Assignments

    5/22/2026Senate
  11. Rule 2-10 Committee/3rd Reading Deadline Established As May 22, 2026

    5/15/2026Senate
  12. Rule 2-10 Committee/3rd Reading Deadline Established As May 15, 2026

    4/24/2026Senate
  13. Rule 2-10 Committee Deadline Established As April 24, 2026

    3/13/2026Senate
  14. Assigned to Revenue

    2/24/2026Senate
  15. Referred to Assignments

    2/5/2026Senate
  16. First Reading

    2/5/2026Senate
  17. Filed with Secretary by Sen. Darby A. Hills

    2/5/2026Senate

Bill Text

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