summary
Introduced
01/07/2026
01/07/2026
In Committee
02/11/2026
02/11/2026
Crossed Over
Passed
Dead
Introduced Session
104th General Assembly
Bill Summary
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.
AI Summary
This bill amends the Illinois Income Tax Act to create a new income tax deduction for individuals. Specifically, it allows taxpayers to deduct the amount of gratuities, or tips, that they have already included in their federal adjusted gross income. This deduction is intended to reduce the state income tax burden on individuals who receive a significant portion of their income through tips. The bill takes effect immediately upon becoming law.
Committee Categories
Budget and Finance
Sponsors (8)
Anthony DeLuca (D)*,
Mary Gill (D),
Jay Hoffman (D),
Michael Kelly (D),
Stephanie Kifowit (D),
Rick Ryan (D),
Brandun Schweizer (R),
Ann Williams (D),
Last Action
To Tax Policy: Other Taxes Subcommittee (on 02/26/2026)
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