# Illinois SB4193: FARMER TAX BENEFIT ACT

Illinois SB4193, FARMER TAX BENEFIT ACT, is a 104th General Assembly (2025–2026) Senate bill sponsored by Robert F. Martwick (Democratic); status in committee, last action 2026-05-28 (Added as Co-Sponsor Sen. Dave Syverson) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/IL-SB4193-2025-2026
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Illinois SB4193
- State: Illinois
- Session: 104th General Assembly (2025–2026)
- Title: FARMER TAX BENEFIT ACT
- Status: in committee
- Chamber: Senate
- Introduced: 2026-04-28
- Last action: 2026-05-28, Added as Co-Sponsor Sen. Dave Syverson
- Sponsor: Robert F. Martwick (Democratic)
- Cosponsors: 20
- Subjects: assignments
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Creates the Farmer Tax Benefit Act. Provides that, for taxable years ending on or after December 31, 2027, landowners may apply to the Department for an income tax credit in an amount equal to either (i) 100% of the fair market value of a qualified donation of a land protection agreement or (ii) 50% of the fair market value of the qualified donation of a fee simple interest or a remainder interest in qualified real property. Specifies that the total aggregate amount of tax credits issued under the Act in any State fiscal year shall not exceed $7,500,000. Further provides that the amount of the credit that may be claimed by a landowner for any single qualified donation shall not exceed $500,000. Contains additional provisions concerning allocation of the credit by the Department of Natural Resources and other powers of the Department of Natural Resources, allowable credit use, the Illinois Land Protection Tax Credit, legislative findings, and other related matters. Amends the Illinois Income Tax Act. Makes conforming changes. Effective immediately.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Robert F. Martwick (Democratic), Senate
- Cosponsor: Chapin Rose (Republican), Senate
- Cosponsor: Chris Balkema (Republican), Senate
- Cosponsor: Darby A. Hills (Republican), Senate
- Cosponsor: Dave Syverson (Republican), Senate
- Cosponsor: David Koehler (Democratic), Senate
- Cosponsor: Erica Harriss (Republican), Senate
- Cosponsor: Jil Tracy (Republican), Senate
- Cosponsor: Julie A. Morrison (Democratic), Senate
- Cosponsor: Laura Ellman (Democratic), Senate
- Cosponsor: Laura M. Murphy (Democratic), Senate
- Cosponsor: Linda Holmes (Democratic), Senate
- Cosponsor: Mark L. Walker (Democratic), Senate
- Cosponsor: Mary Edly-Allen (Democratic), Senate
- Cosponsor: Mattie Hunter (Democratic), Senate
- Cosponsor: Mike Porfirio (Democratic), Senate
- Cosponsor: Paul Faraci (Democratic), Senate
- Cosponsor: Rachel Ventura (Democratic), Senate
- Cosponsor: Sally J. Turner (Republican), Senate
- Cosponsor: Suzy Glowiak Hilton (Democratic), Senate
- Cosponsor: Terri Bryant (Republican), Senate

## Actions (23)

- 2026-05-28: Added as Co-Sponsor Sen. Dave Syverson (Senate)
- 2026-05-26: Added as Co-Sponsor Sen. Laura Ellman (Senate)
- 2026-05-25: Added as Co-Sponsor Sen. Mary Edly-Allen (Senate)
- 2026-05-20: Added as Co-Sponsor Sen. Rachel Ventura (Senate)
- 2026-05-20: Added as Co-Sponsor Sen. Jil Tracy (Senate)
- 2026-05-20: Added as Co-Sponsor Sen. Julie A. Morrison (Senate)
- 2026-05-20: Added as Co-Sponsor Sen. Erica Harriss (Senate)
- 2026-05-19: Added as Co-Sponsor Sen. Suzy Glowiak Hilton (Senate)
- 2026-05-14: Added as Co-Sponsor Sen. Mike Porfirio (Senate)
- 2026-05-13: Added as Co-Sponsor Sen. Chris Balkema (Senate)
- 2026-05-07: Added as Co-Sponsor Sen. Laura M. Murphy (Senate)
- 2026-05-06: Added as Co-Sponsor Sen. Terri Bryant (Senate)
- 2026-05-06: Added as Chief Co-Sponsor Sen. Mark L. Walker (Senate)
- 2026-05-06: Added as Chief Co-Sponsor Sen. Mattie Hunter (Senate)
- 2026-05-06: Added as Chief Co-Sponsor Sen. David Koehler (Senate)
- 2026-05-06: Added as Chief Co-Sponsor Sen. Linda Holmes (Senate)
- 2026-05-01: Added as Co-Sponsor Sen. Darby A. Hills (Senate)
- 2026-04-30: Added as Co-Sponsor Sen. Paul Faraci (Senate)
- 2026-04-29: Added as Co-Sponsor Sen. Sally J. Turner (Senate)
- 2026-04-29: Added as Co-Sponsor Sen. Chapin Rose (Senate)
- 2026-04-28: Referred to Assignments (Senate)
- 2026-04-28: First Reading (Senate)
- 2026-04-28: Filed with Secretary by Sen. Robert F. Martwick (Senate)

## Bill text

- Introduced: [PDF](https://www.ilga.gov/documents/legislation/104/SB/PDF/10400SB4193.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/10400SB4193.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)
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Source: PRIA, https://policyrisk.com/state-bill/IL-SB4193-2025-2026 (as of 2026-11-01).