Illinois legislation · 104th General Assembly
Illinois SB2277: INC TX-CHILD CARE
Status: Introduced, May 22, 2026
Amends the Illinois Income Tax Act. Provides that, for taxable years ending on or after December 31, 2025, the credit for employee child care shall be in an amount equal to: (1) 50% of the start-up costs expended by the corporate taxpayer to provide a child care facility for the children of its employees; and (2) 20% of the annual amount paid by the corporate taxpayer to (i) provide an on-site child care facility for the children of its employees, (ii) provide child care offsite for the children of its employees, or (iii) a combination of (i) and (ii) (currently, 30% of the start-up costs and 5% of the annual amount paid by the taxpayer in providing the child care facility). Provides that the taxpayer may coordinate with an independent child care facility to provide care for the children of employees. Effective immediately.
What the bill says
A bill FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026SB2277Introduced 2/7/2025, by Sen. John F. CurranSYNOPSIS AS INTRODUCED: ILCS 5/21035 ILCS 5/210.5 35 ILCS 5/210 35 ILCS 5/210.5 ILCS 5/210 ILCS 5/210.5 Amends the Illinois Income Tax Act…
From the introduced text, February 7, 2025:
A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026SB2277Introduced 2/7/2025, by Sen. John F. CurranSYNOPSIS AS INTRODUCED: ILCS 5/21035 ILCS 5/210.5 35 ILCS 5/210 35 ILCS 5/210.5 ILCS 5/210 ILCS 5/210.5 Amends the Illinois Income Tax Act. Provides that, for taxable yearsending on or after December 31, 2025, the credit for employee child careshall be in an amount equal and (2) 20% of the annual amount paid by the corporatetaxpayer to (i) provide an on-site child care facility for the children ofits employees, (ii) provide child care offsite for the children of itsemployees, or (iii) a combination of (i) and (ii) (currently, 30% of thestart-up costs and 5% of the annual amount paid by the taxpayer inproviding the child care facility). Provides that the taxpayer maycoordinate with an independent child care facility to provide care for thechildren of employees. Effective immediately. LRB104 11117 HLH 21199 b LRB104 11117 HLH 21199 b LRB104 11117 HLH 21199 b A BILL FOR SB2277LRB104 11117 HLH 21199 b SB2277 LRB104 11117 HLH 21199 b SB2277 LRB104 11117 HLH 21199 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 Sections 210 and 210.5 as follows: (35 ILCS 5/210) Sec. 210.Dependent …
Sponsors
- Darby A. Hills (R, 26) · primary sponsor
- John F. Curran (R, 41)
- Jil Tracy (R, 50)
- Terri Bryant (R, 58)
- Sally J. Turner (R, 44)
- Seth Lewis (R, 24)
- Chris Balkema (R, 53)
- Dale Fowler (R, 59)
Latest actions
- : Rule 3-9(a) / Re-referred to Assignments
- : Rule 2-10 Committee/3rd Reading Deadline Established As May 22, 2026
- : Rule 2-10 Committee/3rd Reading Deadline Established As May 15, 2026
- : Rule 2-10 Committee Deadline Established As April 24, 2026
- : Re-assigned to Revenue
- : Rule 3-9(a) / Re-referred to Assignments
- : Rule 2-10 Committee/3rd Reading Deadline Established As June 1, 2025
- : Rule 2-10 Committee/3rd Reading Deadline Established As May 23, 2025
- : Added as Co-Sponsor Sen. Dale Fowler
- : Rule 2-10 Committee Deadline Established As May 9, 2025
Subjects: ILCS 35 - Revenue
Common questions
- What is SB2277?
- SB2277 is a bill in the Illinois Legislature (104th General Assembly): INC TX-CHILD CARE.
- What does SB2277 do?
- In its own words: A bill FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026SB2277Introduced 2/7/2025, by Sen. John F. CurranSYNOPSIS AS INTRODUCED: ILCS 5/21035 ILCS 5/210.5 35 ILCS 5/210 35 ILCS 5/210.5 ILCS 5/210 ILCS 5/210.5 Amends the Illinois Income Tax Act…
- What is the status of SB2277?
- Introduced as of May 22, 2026. Latest action: Rule 3-9(a) / Re-referred to Assignments (May 22, 2026).
- Who sponsored SB2277?
- Darby A. Hills (R, 26), with 7 co-sponsors.
- Where is the official record for SB2277?
- On the Illinois Legislature website: https://www.ilga.gov/Legislation/BillStatus?DocNum=2277&GAID=18&DocTypeID=SB&SessionID=114
Source: official Illinois record. Tracked by Delilah, AI for legislation across all 50 states and Congress.