Bill Status of SB3882  102nd General Assembly


Short Description:  REVENUE-SUBSTANCE ABUSE

Senate Sponsors
Sen. Laura Fine - Robert F. Martwick - Patricia Van Pelt - Michael E. Hastings - Christopher Belt, Adriane Johnson, Mattie Hunter, Elgie R. Sims, Jr., Kimberly A. Lightford, Celina Villanueva, Laura M. Murphy, Jacqueline Y. Collins, Julie A. Morrison, Cristina Castro, Suzy Glowiak Hilton, Meg Loughran Cappel, Karina Villa, David Koehler, Rachelle Crowe, Emil Jones, III, Antonio Muņoz, Sara Feigenholtz and Cristina H. Pacione-Zayas

House Sponsors
(Rep. Anne Stava-Murray)

Last Action
DateChamber Action
  3/25/2022HouseRule 19(a) / Re-referred to Rules Committee

Statutes Amended In Order of Appearance
New Act
35 ILCS 5/232 new


Synopsis As Introduced
Creates the Recovery and Mental Health Tax Credit Act. Provides that the Department of Human Services shall establish and administer a recovery tax credit program to provide tax incentives to qualified employers who employ eligible individuals in recovery from a substance use disorder or mental illness in part-time and full-time positions within Illinois. Creates the Advisory Council on Mental Illness and Substance Use Disorder Impacts on Employment Opportunities within Minority Communities. Sets forth the membership of the Council. Provides that the Council shall advise the Department of Human Services regarding employment of persons with mental illnesses and substance use disorders in minority communities. Amends the Illinois Income Tax Act to make conforming changes.

Senate Committee Amendment No. 1
Replaces everything after the enacting clause. Reinserts the provisions of the introduced bill with the following changes: Requires the Department of Human Services to maintain an electronic listing of the tax credit certificates it issues under the recovery tax credit program so that the Department of Revenue may confirm the eligibility of qualified employers for the tax credit. Provides that the tax credit authorized under the Act may not be carried forward. Contains provisions concerning tax credits for partners, shareholders of S corporations, and owners of limited liability companies. Makes other changes. Amends the Illinois Income Tax Act. Provides that a taxpayer who has been awarded a credit under the Recovery and Mental Health Tax Credit Act is entitled to a credit against the tax imposed under specified provisions of the Illinois Income Tax Act.

Senate Floor Amendment No. 2
Replaces everything after the enacting clause. Reinserts the provisions of Senate Amendment No. 1 with the following changes: Requires the Department of Human Services to maintain an electronic listing of the certificates of tax credit issued by which the Department of Revenue may verify tax credit certificates issued to qualifying employers. Provides that the tax credit authorized under the Act may not be carried forward. Provides that a taxpayer who is a qualified employer who has received a certificate of tax credit from the Department shall be allowed a credit against the tax imposed equal to the amount shown on such certificate of tax credit. Provides that if the taxpayer is a partnership or Subchapter S corporation the credit shall be allowed to the partners or shareholders in accordance with the determination of income and distributive share of income as provided under specified provisions of the Internal Revenue Code. Makes other changes. Amends the Illinois Income Tax Act. Provides that for taxable years beginning on or after January 1, 2023, a taxpayer who has been awarded a credit under the Recovery and Mental Health Tax Credit Act is entitled to a credit against the tax imposed under specified provisions of the Illinois Income Tax Act.

Actions 
DateChamber Action
  1/21/2022SenateFiled with Secretary by Sen. Laura Fine
  1/21/2022SenateFirst Reading
  1/21/2022SenateReferred to Assignments
  2/1/2022SenateAssigned to Revenue
  2/7/2022SenateSenate Committee Amendment No. 1 Filed with Secretary by Sen. Laura Fine
  2/7/2022SenateSenate Committee Amendment No. 1 Referred to Assignments
  2/9/2022SenateSenate Committee Amendment No. 1 Assignments Refers to Revenue
  2/9/2022SenateAdded as Chief Co-Sponsor Sen. Robert F. Martwick
  2/9/2022SenateSenate Committee Amendment No. 1 Adopted
  2/10/2022SenateDo Pass as Amended Revenue; 011-000-000
  2/10/2022SenatePlaced on Calendar Order of 2nd Reading February 15, 2022
  2/15/2022SenateAdded as Co-Sponsor Sen. Adriane Johnson
  2/15/2022SenateSecond Reading
  2/15/2022SenatePlaced on Calendar Order of 3rd Reading February 16, 2022
  2/16/2022SenateAdded as Co-Sponsor Sen. Mattie Hunter
  2/16/2022SenateAdded as Chief Co-Sponsor Sen. Patricia Van Pelt
  2/16/2022SenateAdded as Chief Co-Sponsor Sen. Michael E. Hastings
  2/16/2022SenateAdded as Co-Sponsor Sen. Elgie R. Sims, Jr.
  2/16/2022SenateAdded as Co-Sponsor Sen. Kimberly A. Lightford
  2/17/2022SenateSenate Floor Amendment No. 2 Filed with Secretary by Sen. Laura Fine
  2/17/2022SenateSenate Floor Amendment No. 2 Referred to Assignments
  2/22/2022SenateSenate Floor Amendment No. 2 Assignments Refers to Revenue
  2/22/2022SenateAdded as Chief Co-Sponsor Sen. Christopher Belt
  2/22/2022SenateAdded as Co-Sponsor Sen. Celina Villanueva
  2/23/2022SenateSenate Floor Amendment No. 2 Recommend Do Adopt Revenue; 010-000-000
  2/24/2022SenateRecalled to Second Reading
  2/24/2022SenateSenate Floor Amendment No. 2 Adopted; Fine
  2/24/2022SenatePlaced on Calendar Order of 3rd Reading
  2/24/2022SenateThird Reading - Passed; 053-000-000
  2/24/2022SenateAdded as Co-Sponsor Sen. Laura M. Murphy
  2/24/2022SenateAdded as Co-Sponsor Sen. Jacqueline Y. Collins
  2/25/2022HouseArrived in House
  2/25/2022HouseChief House Sponsor Rep. Anne Stava-Murray
  2/25/2022HouseFirst Reading
  2/25/2022HouseReferred to Rules Committee
  3/7/2022HouseAssigned to Revenue & Finance Committee
  3/9/2022SenateAdded as Co-Sponsor Sen. Julie A. Morrison
  3/9/2022SenateAdded as Co-Sponsor Sen. Cristina Castro
  3/9/2022SenateAdded as Co-Sponsor Sen. Suzy Glowiak Hilton
  3/9/2022SenateAdded as Co-Sponsor Sen. Meg Loughran Cappel
  3/9/2022SenateAdded as Co-Sponsor Sen. Karina Villa
  3/9/2022SenateAdded as Co-Sponsor Sen. David Koehler
  3/9/2022SenateAdded as Co-Sponsor Sen. Rachelle Crowe
  3/10/2022SenateAdded as Co-Sponsor Sen. Emil Jones, III
  3/11/2022SenateAdded as Co-Sponsor Sen. Antonio Muņoz
  3/22/2022SenateAdded as Co-Sponsor Sen. Sara Feigenholtz
  3/25/2022HouseRule 19(a) / Re-referred to Rules Committee
  4/1/2022SenateAdded as Co-Sponsor Sen. Cristina H. Pacione-Zayas