Illinois legislation · 104th General Assembly
Illinois SB3785: INC TX-CHILD CARE
Status: Introduced, September 30, 2026
Amends the Illinois Income Tax Act. Provides that, for taxable years ending on or after December 31, 2026, 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 2026SB3785Introduced 2/5/2026, by Sen. Darby A. HillsSYNOPSIS 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 5, 2026:
A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026SB3785Introduced 2/5/2026, by Sen. Darby A. HillsSYNOPSIS 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, 2026, 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 19609 HLH 33058 b LRB104 19609 HLH 33058 b LRB104 19609 HLH 33058 b A BILL FOR SB3785LRB104 19609 HLH 33058 b SB3785 LRB104 19609 HLH 33058 b SB3785 LRB104 19609 HLH 33058 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
- Sally J. Turner (R, 44)
- Sue Rezin (R, 38)
- Dave Syverson (R, 35)
- Erica Harriss (R, 56)
- Chris Balkema (R, 53)
- Donald P. DeWitte (R, 33)
- Craig Wilcox (R, 32)
- Seth Lewis (R, 24)
- Jil Tracy (R, 50)
Latest actions
- : Added as Co-Sponsor Sen. Jil Tracy
- : Added as Co-Sponsor Sen. Seth Lewis
- : Added as Co-Sponsor Sen. Craig Wilcox
- : Added as Co-Sponsor Sen. Donald P. DeWitte
- : Added as Co-Sponsor Sen. Chris Balkema
- : Added as Co-Sponsor Sen. Erica Harriss
- : Added as Co-Sponsor Sen. Dave Syverson
- : Added as Co-Sponsor Sen. Sue Rezin
- : Added as Co-Sponsor Sen. Sally J. Turner
- : Rule 3-9(a) / Re-referred to Assignments
Subjects: ILCS 35 - Revenue
Common questions
- What is SB3785?
- SB3785 is a bill in the Illinois Legislature (104th General Assembly): INC TX-CHILD CARE.
- What does SB3785 do?
- In its own words: A bill FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026SB3785Introduced 2/5/2026, by Sen. Darby A. HillsSYNOPSIS 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 SB3785?
- Introduced as of September 30, 2026. Latest action: Added as Co-Sponsor Sen. Jil Tracy (September 30, 2026).
- Who sponsored SB3785?
- Darby A. Hills (R, 26), with 9 co-sponsors.
- Where is the official record for SB3785?
- On the Illinois Legislature website: https://www.ilga.gov/Legislation/BillStatus?DocNum=3785&GAID=18&DocTypeID=SB&SessionID=114
Source: official Illinois record. Tracked by Delilah, AI for legislation across all 50 states and Congress.