Illinois 104th Regular Session Status: Introduced 5 R cosponsors

SB 3784 — INC TX-DONATIONS OF PROPERTY

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

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

This bill has been introduced in the Senate. Introduced February 05, 2026. It must pass committee before a floor vote.

Next likely step: a committee referral and hearing.

Prognosis

Not enough signal yet

Where this bill stands today.

Odds of enactment

Low

How often bills like it became law.

Not enough signal yet to read this bill's trajectory — we surface a likelihood only once there's real movement (stage, sponsorship, committee, or votes) to point to.

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In plain language

The bill addresses certain tax implications related to donations of property.

This legislation focuses on how donated property is treated for tax purposes. It aims to clarify and possibly adjust current tax guidelines related to these donations.

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.

Creates a tax credit for donations of real property for employee onsite child care.

  • 35 ILCS 5/246

    Sec. 246. Donations of real property for employee child care. (a) For taxable years beginning on or after January 1, 2027, a taxpayer that makes a qualified donation of real property during the taxable year to an employer that will use the property for the purpose of providing onsite child care to its employees is entitled to a credit against the tax imposed by subsections (a) and (b) of Section 201 in an amount equal to the fair market value of the property. A taxpayer is not entitled to a credit under this Section if the donation of real property is made to a related member of the taxpayer. Fair market value shall be determined in accordance with rules adopted by the Department. (b) In no event shall a credit under this Section reduce the taxpayer's liability to less than zero. If the amount of the credit exceeds the tax liability for the year, the excess may be carried forward and applied to the tax liability of the taxable years following the excess credit year. The tax credit shall be applied to the earliest year for which there is a tax liability. If there are credits for more than one year that are available to offset a liability, the earlier credit shall be applied first. For partners and shareholders of Subchapter S corporations, the provisions of Section 251 shall apply with respect to the credit under this Section. (c) As used in this Section: "Related member" means a person that, with respect to the taxpayer at the time the donation is made, is any one of the following: ...

    Establishes a new tax credit for businesses donating real property for employee child care.

Action History

  1. Added as Co-Sponsor Sen. Erica Harriss

  2. Added as Co-Sponsor Sen. Dave Syverson

  3. Added as Co-Sponsor Sen. Sue Rezin

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

  5. Referred to Assignments

  6. First Reading

  7. Filed with Secretary by Sen. Darby A. Hills

Sponsors

Sponsorship breakdown

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1 sponsors · 4 co-sponsors · 178 not signed on

Sponsors (1)

Co-sponsors (4)

Not signed on (178)

178 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
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

Who sponsors SB 3784?
SB 3784 is sponsored by Darby A. Hills (Republican), Sally J. Turner (Republican), Sue Rezin (Republican), Dave Syverson (Republican), and Erica Harriss (Republican).
What is the current status of SB 3784?
This bill has been introduced in the Senate. Introduced February 05, 2026. It must pass committee before a floor vote.
Where can I track SB 3784?
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Last checked for changes 3 months ago · updated continuously

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