HB5080 - 104th General Assembly (2025-2026)

INC TAX-CHILD CARE
Last Action
3/27/2026 - House: Rule 19(a) / Re-referred to Rules Committee
Statutes Amended In Order of Appearance
35 ILCS 5/210.5  
35 ILCS 5/210.10 new  
Synopsis As Introduced
Amends the Illinois Income Tax Act. Provides that the tax credit for employee child care shall be (i) 30% of the start-up costs expended by the corporate taxpayer to provide a child care facility for the children of its employees and (ii) 10% (currently, 5%) of the annual amount paid by the corporate taxpayer in providing the child care facility for the children of its employees. Creates an income tax credit for corporate taxpayers that are qualified small businesses in an amount equal to 10% of the federal tax credit claimed by the taxpayer for the taxable year for qualified child care expenditures. Effective immediately.
Actions
DateChamberAction
2/04/2026HouseFiled with the Clerk by Rep. Mary Beth Canty
2/10/2026HouseFirst Reading
2/10/2026HouseReferred to Rules Committee
3/06/2026HouseAdded Chief Co-Sponsor Rep. Elizabeth "Lisa" Hernandez
3/12/2026HouseAssigned to Revenue & Finance Committee
3/19/2026HouseTo Income Tax Subcommittee
3/27/2026HouseRule 19(a) / Re-referred to Rules Committee