Illinois 104th General Assembly Status: Introduced 3 D cosponsors

SB2281      — LAND CONSERVATION INCENTIVES

Last action — Added as Co-Sponsor Sen. Mike Porfirio

  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 07, 2025. It must pass committee before a floor vote.

Next likely step: a committee referral and hearing.

Odds of enactment

Low chance

Based on the sponsor, cosponsors, and committee posture, this bill has a low chance of becoming law.

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A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Not enough signal yet

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.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

In plain language

The bill establishes a tax credit for conservation property donations starting in 2025.

This legislation provides a tax credit of up to $200,000 for donations of property for conservation purposes, effective January 1, 2025. Taxpayers cannot claim similar credits for the same project.

Summary

Provides that the amendatory Act may be referred to as the Land Conservation Incentives Act. Amends the Illinois Income Tax Act. Provides that, for taxable years beginning on or after January 1, 2025, there is a tax credit of up to $200,000 with respect to qualified real property interest conveyed for conservation and preservation purposes as the qualified donation by the taxpayer, with certain requirements. Provides that any taxpayer claiming this tax credit may not claim a credit under any similar law for costs related to the same project. Provides that any tax credits from the donation of an interest in land made by a pass-through tax entity such as a trust, estate, partnership, limited liability corporation or partnership, limited partnership, S corporation, or other fiduciary shall be used either by such entity if it is the taxpayer on behalf of such entity or by the member, manager, partner, shareholder, or beneficiary, as the case may be, in proportion to their interest in such entity if the income, deductions, and tax liability passes through such entity to such member, manager, partner, shareholder, or beneficiary, and that such tax credits may not be claimed by both the entity and the member, manager, partner, shareholder, or beneficiary for the same donation. Requires the Department of Natural Resources and Department of Revenue to adopt rules. Defines terms. Makes findings.

Bill Text

We don't have the full text on file for this bill yet.

Read SB2281 on the official Illinois source →

Action History

  1. Added as Co-Sponsor Sen. Mike Porfirio

  2. Senate Committee Amendment No. 1 Rule 3-9(a) / Re-referred to Assignments

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

  4. Rule 2-10 Committee/3rd Reading Deadline Established As June 1, 2025

  5. Rule 2-10 Committee/3rd Reading Deadline Established As May 23, 2025

  6. Rule 2-10 Committee Deadline Established As May 9, 2025

  7. Added as Co-Sponsor Sen. Graciela Guzmán

  8. Rule 2-10 Committee Deadline Established As April 11, 2025

  9. Senate Committee Amendment No. 1 Assignments Refers to Revenue

  10. Senate Committee Amendment No. 1 Referred to Assignments

  11. Senate Committee Amendment No. 1 Filed with Secretary by Sen. Robert F. Martwick

  12. Assigned to Revenue

  13. Referred to Assignments

  14. First Reading

  15. Filed with Secretary by Sen. Robert F. Martwick

Sponsors

Sponsorship breakdown

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1 sponsors · 2 co-sponsors · 180 not signed on

Sponsors (1)

Co-sponsors (2)

Not signed on (180)

180 members have not signed on to this bill.

Show all 180 →

"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 environment
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 SB2281      do?
Provides that the amendatory Act may be referred to as the Land Conservation Incentives Act. Amends the Illinois Income Tax Act. Provides that, for taxable years beginning on or after January 1, 2025, there is a tax credit of up to $200,000 with respect to qualified real property interest conveyed for conservation and preservation purposes as the qualified donation by the taxpayer, with certain requirements. Provides that any taxpayer claiming this tax credit may not claim a credit under any similar law for costs related to the same project. Provides that any tax credits from the donation of an interest in land made by a pass-through tax entity such as a trust, estate, partnership, limited liability corporation or partnership, limited partnership, S corporation, or other fiduciary shall be used either by such entity if it is the taxpayer on behalf of such entity or by the member, manager, partner, shareholder, or beneficiary, as the case may be, in proportion to their interest in such entity if the income, deductions, and tax liability passes through such entity to such member, manager, partner, shareholder, or beneficiary, and that such tax credits may not be claimed by both the entity and the member, manager, partner, shareholder, or beneficiary for the same donation. Requires the Department of Natural Resources and Department of Revenue to adopt rules. Defines terms. Makes findings.
Who sponsors SB2281     ?
SB2281      is sponsored by Robert F. Martwick (Democrat), Graciela Guzmán (Democrat), and Mike Porfirio (Democrat).
What is the current status of SB2281     ?
This bill has been introduced in the Senate. Introduced February 07, 2025. It must pass committee before a floor vote.
Where can I track SB2281     ?
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Last checked for changes 3 months ago · updated continuously

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