2025-2026 Regular SessionIllinois Legislature

SB2382: INC TX-DONATIONS OF PROPERTY

Legislative Summary

Amends the Illinois Income Tax Act. Creates an income tax credit for a taxpayer that makes a qualified donation of real property during the taxable year to an employer that will use the property for the purpose of providing onsite child care to its employees. Provides that the credit shall be in an amount equal to the fair market value of the property, as determined by the Department of Revenue by rule.

Demographic Impact

Overall analysis of equity impact

80% Positive
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Bill History

2/7/2025
Filed with Secretary by Sen. John F. Curran
Senate
2/7/2025
First Reading
Senate
2/7/2025
Referred to Assignments
Senate
3/4/2025
Assigned to Revenue
Senate
3/5/2025
Chief Sponsor Changed to Sen. Darby A. Hills
Senate
3/6/2025
Added as Co-Sponsor Sen. Jil Tracy
Senate
3/13/2025
Added as Co-Sponsor Sen. Terri Bryant
Senate
3/14/2025
Added as Co-Sponsor Sen. Sally J. Turner
Senate
3/19/2025
Added as Chief Co-Sponsor Sen. John F. Curran
Senate
3/19/2025
Added as Co-Sponsor Sen. Seth Lewis
Senate
3/21/2025
Rule 2-10 Committee Deadline Established As April 11, 2025
Senate
4/2/2025
Added as Co-Sponsor Sen. Chris Balkema
Senate
4/9/2025
Added as Co-Sponsor Sen. Erica Harriss
Senate
4/11/2025
Rule 2-10 Committee Deadline Established As May 9, 2025
Senate

Status Information

Current Status
Introduced(2/7/2025)
Chamber
Senate
Committee
Revenue(Senate)

Documents

Introduced
Bill Text2/7/202514.6 KB