# Illinois SB3796: REVENUE-CREDITS-DEDUCTIONS

Illinois SB3796, REVENUE-CREDITS-DEDUCTIONS, is a 104th General Assembly (2025–2026) Senate bill sponsored by Lakesia Collins (Democratic); status in committee, last action 2026-05-12 (Added as Co-Sponsor Sen. David Koehler) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/IL-SB3796-2025-2026
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Illinois SB3796
- State: Illinois
- Session: 104th General Assembly (2025–2026)
- Title: REVENUE-CREDITS-DEDUCTIONS
- Status: in committee
- Chamber: Senate
- Introduced: 2026-02-05
- Last action: 2026-05-12, Added as Co-Sponsor Sen. David Koehler
- Sponsor: Lakesia Collins (Democratic)
- Cosponsors: 11
- Subjects: assignments
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Amends the Enterprise Zone Act. Provides that certain credits related to high impact businesses do not apply on or after the effective date of the amendatory Act. Amends the Illinois Income Tax Act. Provides that a construction jobs credit does not apply for taxable years ending on or after the effective date of the amendatory Act. Provides that a high impact business construction jobs credit does not apply for taxable years ending on or after the effective date of the amendatory Act. Makes changes concerning the business interest deduction. Creates an addition modification for the federal deduction for domestic research or experimental expenditures. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Makes changes concerning incentives for biodiesel, renewable diesel, and biodiesel blends. Makes other changes.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Lakesia Collins (Democratic), Senate
- Cosponsor: Adriane L. Johnson (Democratic), Senate
- Cosponsor: David Koehler (Democratic), Senate
- Cosponsor: Emil Jones, III (Democratic), Senate
- Cosponsor: Graciela Guzmán (Democratic), Senate
- Cosponsor: Javier L. Cervantes (Democratic), Senate
- Cosponsor: Karina Villa (Democratic), Senate
- Cosponsor: Mark L. Walker (Democratic), Senate
- Cosponsor: Mattie Hunter (Democratic), Senate
- Cosponsor: Mike Simmons (Democratic), Senate
- Cosponsor: Rachel Ventura (Democratic), Senate
- Cosponsor: Willie Preston (Democratic), Senate

## Actions (16)

- 2026-05-12: Added as Co-Sponsor Sen. David Koehler (Senate)
- 2026-04-23: Added as Co-Sponsor Sen. Mike Simmons (Senate)
- 2026-04-17: Added as Co-Sponsor Sen. Emil Jones, III (Senate)
- 2026-04-15: Added as Co-Sponsor Sen. Willie Preston (Senate)
- 2026-03-10: Added as Co-Sponsor Sen. Mattie Hunter (Senate)
- 2026-02-27: Added as Co-Sponsor Sen. Mark L. Walker (Senate)
- 2026-02-27: Added as Chief Co-Sponsor Sen. Graciela Guzmán (Senate)
- 2026-02-27: Sponsor Removed Sen. Robert Peters (Senate)
- 2026-02-27: Added as Chief Co-Sponsor Sen. Robert Peters (Senate)
- 2026-02-26: Added as Co-Sponsor Sen. Adriane L. Johnson (Senate)
- 2026-02-25: Added as Co-Sponsor Sen. Karina Villa (Senate)
- 2026-02-25: Added as Co-Sponsor Sen. Javier L. Cervantes (Senate)
- 2026-02-09: Added as Co-Sponsor Sen. Rachel Ventura (Senate)
- 2026-02-05: Referred to Assignments (Senate)
- 2026-02-05: First Reading (Senate)
- 2026-02-05: Filed with Secretary by Sen. Lakesia Collins (Senate)

## Bill text

- Introduced: [PDF](https://www.ilga.gov/documents/legislation/104/SB/PDF/10400SB3796.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/10400SB3796.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-SB3796-2025-2026 (as of 2026-11-01).