2025-2026 Regular SessionIllinois Legislature

HB1900: INC TX-CAREGIVERS

Legislative Summary

Amends the Illinois Income Tax Act. Creates an income tax credit for caregivers who have uncompensated eligible expenditures in connection with the care of an eligible related person during the taxable year. Provides that "eligible related person" means a person who meets certain age and residency requirements, requires assistance with at least one activity of daily living, and qualifies as a dependent, spouse, parent, or other relation of the primary caregiver or has a close association with the primary caregiver, including as a friend or neighbor. Provides that taxpayers shall apply for the credit to the Department on Aging. Sets forth limitations on the amount of the credit. Effective immediately.

Demographic Impact

Overall analysis of equity impact

80% Positive
Medium ConfidenceView detailed demographic breakdown ↓

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Bill History

1/29/2025
Filed with the Clerk by Rep. Jennifer Sanalitro
House of Representatives
1/29/2025
First Reading
House of Representatives
1/29/2025
Referred to Rules Committee
House of Representatives
2/25/2025
Assigned to Revenue & Finance Committee
House of Representatives
3/3/2025
To Tax Policy: Other Taxes Subcommittee
House of Representatives
3/6/2025
Added Co-Sponsor Rep. Michael J. Coffey, Jr.
House of Representatives
3/21/2025
Rule 19(a) / Re-referred to Rules Committee
House of Representatives
4/9/2025
Added Co-Sponsor Rep. Camille Y. Lilly
House of Representatives

Status Information

Current Status
Introduced(1/29/2025)
Chamber
House of Representatives
Committee
Rules(House of Representatives)

Sponsors

Republican: 2
Democrat: 1

Documents

Introduced
Bill Text1/29/202522.6 KB