2025-2026 Regular Session • Illinois Legislature
SB2097: INC TX-ADOPTION
Legislative Summary
Amends the Illinois Income Tax Act. Creates an income tax credit in an amount equal to the foster care expenses, not to exceed $1,000 in any taxable year, paid or incurred by the taxpayer with respect to a qualified dependent child. Provides that the credit may be prorated. Effective immediately.
Demographic Impact
Overall analysis of equity impact
80% Positive
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Bill History
2/6/2025
Filed with Secretary by Sen. Erica Harriss
Senate
2/6/2025
First Reading
Senate
2/6/2025
Referred to Assignments
Senate
2/25/2025
Assigned to Revenue
Senate
2/28/2025
Added as Co-Sponsor Sen. Li Arellano, Jr.
Senate
3/4/2025
Added as Chief Co-Sponsor Sen. Terri Bryant
Senate
3/21/2025
Rule 2-10 Committee Deadline Established As April 11, 2025
Senate
4/11/2025
Rule 2-10 Committee Deadline Established As May 9, 2025
Senate
Status Information
Current Status
Introduced(2/6/2025)
Chamber
Senate
Committee
Revenue(Senate)