Illinois legislation · 104th General Assembly
Illinois HB4519: INC TX-DEDUCTION FOR TIPS
Status: In committee, June 4, 2026
Amends the Illinois Income Tax Act. Creates an income tax deduction for gratuities that are included in the taxpayer's federal adjusted gross income. Effective immediately.
What the bill says
A bill FOR HB4519 LRB104 17893 HLH 31329 b AN ACT concerning revenue.
From the introduced text, January 21, 2026:
A BILL FOR HB4519 LRB104 17893 HLH 31329 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 changing Section 203 as follows: (35 ILCS 5/203) (from Ch. 120, par. 2-203) Sec. 203. Base income defined. (a) Individuals. (1) In general. In the case of an individual, base income means an amount equal to the taxpayer's adjusted gross income for the taxable year as modified by paragraph (2). (2) Modifications. The adjusted gross income referred to in paragraph (1) shall be modified by adding thereto the sum of the following amounts: (A) An amount equal to all amounts paid or accrued to the taxpayer as interest or dividends during the taxable year to the extent excluded from gross income in the computation of adjusted gross income, except stock dividends of qualified public utilities described in Section 305(e) of the Internal Revenue Code; (B) An amount equal to the amount of tax imposed by HB4519 - 2 - LRB104 17893 HLH 31329 b this Act to the extent deducted from gross income in the computation of adjusted gross income for the taxable year; (C) An amount equal to the amount received during the taxable year as a recovery or refund …
Sponsors
- Regan Deering (R, 88) · primary sponsor
- Charles Meier (R, 109)
- William E Hauter (R, 87)
- Nicole La Ha (R, 82)
- Kevin Schmidt (R, 114)
- Joe C. Sosnowski (R, 69)
- Christopher "C.D." Davidsmeyer (R, 100)
- Michael Coffey (R, 95)
- Dave Severin (R, 116)
- Jason R. Bunting (R, 106)
- Kyle Moore (R, 99)
- Dennis Tipsword (R, 105)
Latest actions
- : Added Co-Sponsor Rep. Brandun Schweizer
- : Added Co-Sponsor Rep. Tom Weber
- : Added Co-Sponsor Rep. Wayne A. Rosenthal
- : Added Co-Sponsor Rep. Travis Weaver
- : Added Co-Sponsor Rep. Dennis Tipsword
- : Added Co-Sponsor Rep. Kyle Moore
- : Added Co-Sponsor Rep. Jason R. Bunting
- : Added Co-Sponsor Rep. Dave Severin
- : Added Co-Sponsor Rep. Michael J. Coffey, Jr.
- : Added Co-Sponsor Rep. Christopher "C.D." Davidsmeyer
Subjects: ILCS 35 - Revenue
Common questions
- What is HB4519?
- HB4519 is a bill in the Illinois Legislature (104th General Assembly): INC TX-DEDUCTION FOR TIPS.
- What does HB4519 do?
- In its own words: A bill FOR HB4519 LRB104 17893 HLH 31329 b AN ACT concerning revenue.
- What is the status of HB4519?
- In committee as of June 4, 2026. Latest action: Added Co-Sponsor Rep. Brandun Schweizer (June 4, 2026).
- Who sponsored HB4519?
- Regan Deering (R, 88), with 11 co-sponsors.
- Where is the official record for HB4519?
- On the Illinois Legislature website: https://www.ilga.gov/Legislation/BillStatus?DocNum=4519&GAID=18&DocTypeID=HB&SessionID=114
Source: official Illinois record. Tracked by Delilah, AI for legislation across all 50 states and Congress.