Illinois legislation · 104th General Assembly
Illinois HB3013: INC TX-FOSTER CARE
Status: In committee, August 17, 2026
Amends the Illinois Income Tax Act. Creates an income tax credit in an amount equal to the foster care expenses, not to exceed $1,000 in any taxable year, paid or incurred by the taxpayer with respect to a qualified dependent child. Provides that the credit may be prorated. Provides that the credit is refundable if the taxpayer's federal adjusted gross income for the taxable year does not exceed $50,000. Effective immediately.
What the bill says
A bill FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026HB3013Introduced 2/6/2025, by Rep. Dave SeverinSYNOPSIS AS INTRODUCED: ILCS 5/246 new 35 ILCS 5/246 new ILCS 5/246 new Amends the Illinois Income Tax Act. Creates an income tax credit in anamount equal to the foster care expenses, not to exceed $1,000 in anytaxable year, paid or incurred by the taxpayer with respect to a qualifieddependent child. Provides that the credit may be prorated. Provides thatthe credit is refundable if the taxpayer's federal adjusted gross incomefor the taxable year does not exceed $50,000…
From the introduced text, February 6, 2025:
A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026HB3013Introduced 2/6/2025, by Rep. Dave SeverinSYNOPSIS AS INTRODUCED: ILCS 5/246 new 35 ILCS 5/246 new ILCS 5/246 new Amends the Illinois Income Tax Act. Creates an income tax credit in anamount equal to the foster care expenses, not to exceed $1,000 in anytaxable year, paid or incurred by the taxpayer with respect to a qualifieddependent child. Provides that the credit may be prorated. Provides thatthe credit is refundable if the taxpayer's federal adjusted gross incomefor the taxable year does not exceed $50,000. Effective immediately. LRB104 09198 HLH 19255 b LRB104 09198 HLH 19255 b LRB104 09198 HLH 19255 b A BILL FOR HB3013LRB104 09198 HLH 19255 b HB3013 LRB104 09198 HLH 19255 b HB3013 LRB104 09198 HLH 19255 b AN ACT concerning revenue. Be it enacted by the People of the State of Illinois, represented in the General Assembly: Section 5.The Illinois Income Tax Act is amended by adding Section 246 as follows: (35 ILCS 5/246 new) [ADDED: Sec. 246. ][ADDED: Foster care credit.] [ADDED: (a) For taxable years beginning on or after January 1, ] [ADDED: 2025, there shall be allowed a credit against the tax imposed ] [ADDED: by subsections (a) and (b) of Section 201 of this Act in an ] [ADDED: amount equal to the …