Illinois 103rd Regular Session Status: In Committee 6 R cosponsors

SB 3104 — INC TX-CHILD CARE

Last action — Added as Co-Sponsor Sen. Erica Harriss

  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 103rd Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Summary

Amends the Illinois Income Tax Act. Creates a child care credit in an amount equal to 25% of the federal tax credit for each qualifying child. Effective immediately.

Bill Text

How this bill changes current law

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AI-generated reading aid from the bill's amendatory text — verify against the official bill.

This bill creates a new tax credit for Illinois taxpayers based on the federal tax credit for qualifying children.

  • 35 ILCS 5/241

    Sec. 241. Child care credit. (a) For taxable years beginning on or after January 1, 2025, each qualified individual taxpayer is entitled to a credit against the tax imposed by subsections (a) and (b) of Section 201 in an amount equal to 25% of the federal tax credit allowed to the taxpayer for each qualifying child for the taxable year under Section 24 of the federal Internal Revenue Code. For a non-resident or part-year resident, the amount of the credit under this Section shall be in proportion to the amount of income attributable to this State. (b) If the amount of the credit exceeds the income tax liability for the applicable tax year, then the excess credit shall be refunded to the taxpayer. The amount of any refunded credit under this Section shall not be included in the taxpayer's income or resources for the purposes of determining eligibility or benefit level in any means-tested benefit program administered by a governmental entity, unless required by federal law. (c) For purposes of this Section: "Qualified individual taxpayer" means a taxpayer who may claim one or more qualifying children as dependents and whose federal adjusted gross income is less than or equal to the threshold amount, as defined in Section 24 of the Internal Revenue Code. "Qualifying child" means a child who is 13 years of age or younger and who may be claimed as a dependent on the taxpayer's federal income tax return under the Internal Revenue Code. (d) This Section is exempt from the provisions of Section 250.

    This establishes a new tax credit mechanism for qualifying individuals based on federal tax credits.

Action History

  1. Added as Co-Sponsor Sen. Erica Harriss

  2. Rule 3-9(a) / Re-referred to Assignments

  3. Rule 2-10 Committee Deadline Established As May 3, 2024

  4. Added as Co-Sponsor Sen. Tom Bennett

  5. Added as Co-Sponsor Sen. Win Stoller

  6. Added as Co-Sponsor Sen. Craig Wilcox

  7. Added as Co-Sponsor Sen. Sally J. Turner

  8. Added as Co-Sponsor Sen. Donald P. DeWitte

  9. Added as Chief Co-Sponsor Sen. Sue Rezin

  10. Rule 2-10 Committee Deadline Established As April 5, 2024

  11. Assigned to Revenue

  12. Referred to Assignments

  13. First Reading

  14. Filed with Secretary by Sen. Jil Tracy

Sponsors

Sponsorship breakdown

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1 sponsors · 7 co-sponsors · 175 not signed on

Sponsors (1)

Co-sponsors (7)

Not signed on (175)

175 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation education
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does SB 3104 do?
Amends the Illinois Income Tax Act. Creates a child care credit in an amount equal to 25% of the federal tax credit for each qualifying child. Effective immediately.
Who sponsors SB 3104?
SB 3104 is sponsored by Jil Tracy (Republican), Sue Rezin (Republican), Donald P. DeWitte (Republican), Sally J. Turner (Republican), Craig Wilcox (Republican), Win Stoller, Tom Bennett, and Erica Harriss (Republican).
What is the current status of SB 3104?
This bill died with 103rd Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track SB 3104?
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