Illinois legislation · 104th General Assembly
Illinois SB2263: INC TX-CHILD CARE
Status: Introduced, May 22, 2026
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.
What the bill says
A bill FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026SB2263Introduced 2/7/2025, by Sen. Jil TracySYNOPSIS AS INTRODUCED: ILCS 5/246 new 35 ILCS 5/246 new ILCS 5/246 new Amends the Illinois Income Tax Act. Creates a child care credit in anamount equal to 25% of the federal tax credit for each qualifying child.Effective immediately. LRB104 10642 HLH 20719 b LRB104 10642 HLH 20719 b LRB104 10642 HLH 20719 b A BILL FOR SB2263LRB104 10642 HLH 20719 b SB2263 LRB104 10642 HLH 20719 b SB2263 LRB104 10642 HLH 20719 b AN ACT concerning revenue.
From the introduced text, February 7, 2025:
A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026SB2263Introduced 2/7/2025, by Sen. Jil TracySYNOPSIS AS INTRODUCED: ILCS 5/246 new 35 ILCS 5/246 new ILCS 5/246 new Amends the Illinois Income Tax Act. Creates a child care credit in anamount equal to 25% of the federal tax credit for each qualifying child.Effective immediately. LRB104 10642 HLH 20719 b LRB104 10642 HLH 20719 b LRB104 10642 HLH 20719 b A BILL FOR SB2263LRB104 10642 HLH 20719 b SB2263 LRB104 10642 HLH 20719 b SB2263 LRB104 10642 HLH 20719 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: Child care credit.] [ADDED: (a) For taxable years beginning on or after January 1, ] [ADDED: 2025, each qualified individual taxpayer is entitled to a ] [ADDED: credit against the tax imposed by subsections (a) and (b) of ] [ADDED: Section 201 in an amount equal to 25% of the federal tax credit ] [ADDED: allowed to the taxpayer for each qualifying child for the ] [ADDED: taxable year under Section 24 of the federal Internal Revenue ] [ADDED: Code.] [ADDED: For a non-resident or part-year resident, the …