summary
Introduced
01/13/2026
01/13/2026
In Committee
02/03/2026
02/03/2026
Crossed Over
Passed
Dead
Introduced Session
104th General Assembly
Bill Summary
Amends the Illinois Income Tax Act. Provides that a taxpayer who employs a person with a developmental disability or a severe mental illness, as certified by the Department of Human Services, during the taxable year is entitled to an income tax credit in an amount equal to 25% of the wages paid by the taxpayer to the person with a developmental disability or severe mental illness, but not to exceed $6,000 in wages paid during the taxable year to any single qualified employee. Effective immediately.
AI Summary
This bill amends the Illinois Income Tax Act to create a new tax credit for employers who hire individuals with developmental disabilities or severe mental illnesses, as certified by the Department of Human Services, starting with taxable years beginning on or after January 1, 2026. The credit will be equal to 25% of the wages paid to these qualified employees, with a maximum credit of $6,000 per employee per year, and it cannot reduce a taxpayer's liability below zero, with any excess credit being carried forward for up to five years. Employers must apply to the Department of Human Services for certification of their employees, and the department will issue a letter of certification to eligible taxpayers. This new provision is exempt from certain other tax credit limitations.
Committee Categories
Budget and Finance
Sponsors (2)
Last Action
Assigned to Revenue (on 02/03/2026)
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