SB 2382 Illinois Senate · 104th Regular Session

INC TX-DONATIONS OF PROPERTY

Summary
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.
Bill status in committee 1 of 4 stages cleared
Introduction
Feb 2025
Committee Review
Floor Vote
Governor
Introduced Feb 7, 2025 Last action May 22, 2026
Floor votes

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Full legislative history

Actions timeline

Total actions
23
Key actions
3
Committee
8
May 22, 2026
Committee
Rule 3-9(a) / Re-referred to Assignments
upper
Mar 13, 2026
Upper · Passed
Rule 2-10 Committee Deadline Established As April 24, 2026
upper
Feb 3, 2026
Committee
Re-assigned to Revenue
upper
Jun 2, 2025
Committee
Rule 3-9(a) / Re-referred to Assignments
upper
Apr 11, 2025
Upper · Passed
Rule 2-10 Committee Deadline Established As May 9, 2025
upper
Mar 21, 2025
Upper · Passed
Rule 2-10 Committee Deadline Established As April 11, 2025
upper
Mar 4, 2025
Committee
Assigned to Revenue
upper
Feb 7, 2025
Committee
Referred to Assignments
upper
1 primary · 8 co-sponsors

Sponsors