SB2277 - 104th General Assembly
INC TX-CHILD CARE
Last Action
Senate Sponsors
Sen. Darby A. Hills - John F. Curran, Jil Tracy, Terri Bryant, Sally J. Turner, Seth Lewis, Chris Balkema, Erica Harriss and Dale FowlerStatutes Amended In Order of Appearance
Synopsis As Introduced
Amends the Illinois Income Tax Act. Provides that, for taxable years ending on or after December 31, 2025, the credit for employee child care shall be in an amount equal to: (1) 50% of the start-up costs expended by the corporate taxpayer to provide a child care facility for the children of its employees; and (2) 20% of the annual amount paid by the corporate taxpayer to (i) provide an on-site child care facility for the children of its employees, (ii) provide child care offsite for the children of its employees, or (iii) a combination of (i) and (ii) (currently, 30% of the start-up costs and 5% of the annual amount paid by the taxpayer in providing the child care facility). Provides that the taxpayer may coordinate with an independent child care facility to provide care for the children of employees. Effective immediately.
Actions
| Date | Chamber | Action |
|---|---|---|
| 2/07/2025 | Senate | Filed with Secretary by Sen. John F. Curran |
| 2/07/2025 | Senate | First Reading |
| 2/07/2025 | Senate | Referred to Assignments |
| 3/04/2025 | Senate | Assigned to Revenue |
| 3/05/2025 | Senate | Chief Sponsor Changed to Sen. Darby A. Hills |
| 3/06/2025 | Senate | Added as Co-Sponsor Sen. Jil Tracy |
| 3/13/2025 | Senate | Added as Co-Sponsor Sen. Terri Bryant |
| 3/14/2025 | Senate | Added as Co-Sponsor Sen. Sally J. Turner |
| 3/19/2025 | Senate | Added as Chief Co-Sponsor Sen. John F. Curran |
| 3/19/2025 | Senate | Added as Co-Sponsor Sen. Seth Lewis |
| 3/21/2025 | Senate | Rule 2-10 Committee Deadline Established As April 11, 2025 |
| 4/02/2025 | Senate | Added as Co-Sponsor Sen. Chris Balkema |
| 4/09/2025 | Senate | Added as Co-Sponsor Sen. Erica Harriss |
| 4/11/2025 | Senate | Rule 2-10 Committee Deadline Established As May 9, 2025 |
| 4/29/2025 | Senate | Added as Co-Sponsor Sen. Dale Fowler |
| 5/09/2025 | Senate | Rule 2-10 Committee/3rd Reading Deadline Established As May 23, 2025 |
| 5/23/2025 | Senate | Rule 2-10 Committee/3rd Reading Deadline Established As June 1, 2025 |
| 6/02/2025 | Senate | Rule 3-9(a) / Re-referred to Assignments |
