SB2382 - 104th General Assembly (2025-2026)

INC TX-DONATIONS OF PROPERTY
Last Action

2/03/2026 - Senate: Re-assigned to Revenue
Statutes Amended In Order of Appearance

Synopsis As Introduced

Amends the Illinois Income Tax Act. Creates an income tax credit for a taxpayer that makes a qualified donation of real property during the taxable year to an employer that will use the property for the purpose of providing onsite child care to its employees. Provides that the credit shall be in an amount equal to the fair market value of the property, as determined by the Department of Revenue by rule.
Actions

DateChamberAction
2/07/2025SenateFiled with Secretary by Sen. John F. Curran
2/07/2025SenateFirst Reading
2/07/2025SenateReferred to Assignments
3/04/2025SenateAssigned to Revenue
3/05/2025SenateChief Sponsor Changed to Sen. Darby A. Hills
3/06/2025SenateAdded as Co-Sponsor Sen. Jil Tracy
3/13/2025SenateAdded as Co-Sponsor Sen. Terri Bryant
3/14/2025SenateAdded as Co-Sponsor Sen. Sally J. Turner
3/19/2025SenateAdded as Chief Co-Sponsor Sen. John F. Curran
3/19/2025SenateAdded as Co-Sponsor Sen. Seth Lewis
3/21/2025SenateRule 2-10 Committee Deadline Established As April 11, 2025
4/02/2025SenateAdded as Co-Sponsor Sen. Chris Balkema
4/09/2025SenateAdded as Co-Sponsor Sen. Erica Harriss
4/11/2025SenateRule 2-10 Committee Deadline Established As May 9, 2025
4/29/2025SenateAdded as Co-Sponsor Sen. Dale Fowler
5/09/2025SenateRule 2-10 Committee/3rd Reading Deadline Established As May 23, 2025
5/23/2025SenateRule 2-10 Committee/3rd Reading Deadline Established As June 1, 2025
6/02/2025SenateRule 3-9(a) / Re-referred to Assignments
2/03/2026SenateRe-assigned to Revenue