# Illinois SB3785: INC TX-CHILD CARE

Illinois SB3785, INC TX-CHILD CARE, 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-SB3785-2025-2026
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Illinois SB3785
- State: Illinois
- Session: 104th General Assembly (2025–2026)
- Title: INC TX-CHILD CARE
- 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, revenue
- Touches household money: no
- Economic provisions PRIA read: 0

## 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.

## 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 (17)

- 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)
- 2026-05-22: 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)
- 2026-02-24: 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. Darby A. Hills (Senate)

## Bill text

- Introduced: [PDF](https://www.ilga.gov/documents/legislation/104/SB/PDF/10400SB3785.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/10400SB3785.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-SB3785-2025-2026 (as of 2026-11-01).