State of Illinois
2023 and 2024


Introduced 2/17/2023, by Rep. Adam M. Niemerg


35 ILCS 5/234 new

    Amends the Illinois Income Tax Act. Creates a credit in an amount equal to the eligible expenses incurred for engaging in qualified tourism activities by the taxpayer during the taxable year. Effective immediately.

LRB103 25949 HLH 52301 b





HB3513LRB103 25949 HLH 52301 b

1    AN ACT concerning revenue.
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4    Section 5. The Illinois Income Tax Act is amended by
5adding Section 234 as follows:
6    (35 ILCS 5/234 new)
7    Sec. 234. Illinois tourism tax credit.
8    (a) For taxable years beginning on or after January 1,
92024 and ending before January 1, 2027, each taxpayer is
10entitled to a credit against the taxes imposed by subsections
11(a) and (b) of Section 201 of this Act in an amount equal to
12the eligible expenses incurred for engaging in qualified
13tourism activities by the taxpayer during the taxable year. In
14no event may the amount of the credit under this Section exceed
15$5,000 for any taxpayer in any taxable year.
16    (b) As used in this Section:
17    "Eligible expenses" means any expense that is paid or
18incurred by the taxpayer during any period of qualified travel
19and that is related to any of the following: (i) food and
20beverages; (ii) lodging; (iii) transportation; (iv) live
21entertainment events, such as sporting events; and (v)
22expenses related to attending a conference or business



HB3513- 2 -LRB103 25949 HLH 52301 b

1    "Qualifying travel" means any travel on or after January
21, 2024 and on or before December 31, 2026 within the State of
3Illinois to a final destination that is more than 50 miles from
4the principal residence of the taxpayer, including a
5destination such as a vacation home.
6    (c) For purposes of this Section, no credit shall be
7allowed with respect to any expenses that are related to
8business expenses for which a deduction is allowed or
9allowable to a taxpayer under Section 162(a)(2) of the federal
10Internal Revenue Code.
11    (d) The Department of Revenue shall adopt any rules
12necessary to implement and administer the provisions of this
14    (e) In no event shall a credit under this Section reduce a
15taxpayer's liability to less than zero. If the amount of
16credit exceeds the tax liability for the year, the excess may
17be carried forward and applied to the tax liability for the 5
18taxable years following the excess credit year. The tax credit
19shall be applied to the earliest year for which there is a tax
20liability. If there are credits for more than one year that are
21available to offset liability, the earlier credit shall be
22applied first.
23    Section 99. Effective date. This Act takes effect upon
24becoming law.