Illinois legislation · 104th General Assembly
Illinois SB3792: INC TX-DEDUCTION FOR TIPS
Status: Introduced, September 30, 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 SB3792 LRB104 19180 HLH 32625 b AN ACT concerning revenue.
From the introduced text, February 5, 2026:
A BILL FOR SB3792 LRB104 19180 HLH 32625 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 SB3792 - 2 - LRB104 19180 HLH 32625 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
- Craig Wilcox (R, 32) · primary sponsor
- Darby A. Hills (R, 26)
- Chris Balkema (R, 53)
- Seth Lewis (R, 24)
- Jason Plummer (R, 55)
- Sue Rezin (R, 38)
- Dave Syverson (R, 35)
- Donald P. DeWitte (R, 33)
- Jil Tracy (R, 50)
Latest actions
- : Added as Co-Sponsor Sen. Jil Tracy
- : Added as Co-Sponsor Sen. Donald P. DeWitte
- : Added as Co-Sponsor Sen. Dave Syverson
- : Added as Co-Sponsor Sen. Sue Rezin
- : Added as Co-Sponsor Sen. Jason Plummer
- : Added as Co-Sponsor Sen. Seth Lewis
- : Added as Co-Sponsor Sen. Chris Balkema
- : Added as Co-Sponsor Sen. Darby A. Hills
- : Referred to Assignments
- : First Reading
Subjects: ILCS 35 - Revenue
Common questions
- What is SB3792?
- SB3792 is a bill in the Illinois Legislature (104th General Assembly): INC TX-DEDUCTION FOR TIPS.
- What does SB3792 do?
- In its own words: A bill FOR SB3792 LRB104 19180 HLH 32625 b AN ACT concerning revenue.
- What is the status of SB3792?
- Introduced as of September 30, 2026. Latest action: Added as Co-Sponsor Sen. Jil Tracy (September 30, 2026).
- Who sponsored SB3792?
- Craig Wilcox (R, 32), with 8 co-sponsors.
- Where is the official record for SB3792?
- On the Illinois Legislature website: https://www.ilga.gov/Legislation/BillStatus?DocNum=3792&GAID=18&DocTypeID=SB&SessionID=114
Source: official Illinois record. Tracked by Delilah, AI for legislation across all 50 states and Congress.