Budget & Taxes

passed · Illinois · House May 22, 2026

HB 4157: SR CITIZEN INCOME ELIGIBILITY

Amends the Senior Citizens and Persons with Disabilities Property Tax Relief Act. Changes the income eligibility levels used to determine eligibility for reduced vehicle registration fees for seniors and persons with disabilities.

Topics ✓ Budget & TaxesSupports Budget & TaxesAmends tax relief eligibility to adjust income thresholds for seniors/disabled, providing targeted property tax-related vehicle fee reductions.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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in committee · Illinois · House May 21, 2026

HB 1819: SMALL BUSINESS TAX CREDIT

Amends the Small Business Job Creation Tax Credit Act. Renews the program for incentive periods beginning on or after July 1, 2018 and ending on or before June 30, 2025. Removes language concerning the Put Illinois to Work Program for the second series of incentive periods. Provides that the term "full-time employee" means an individual who is employed for a basic wage for at least 35 hours each week (currently, employed for a basic wage for at least 35 hours each week or renders any other standard of service generally accepted by industry custom or practice as full-time employment). Provides that a net increase in the number of full-time Illinois employees shall be treated as continuous if a different new employee is hired as a replacement within 8 weeks after the position becomes vacant (currently, a reasonable time). Effective immediately.

Topics ✓ Budget & TaxesSupports Budget & TaxesRenews small business tax credit program, providing tax relief and supporting business growth through extended incentives.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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passed · Illinois · House May 7, 2026

HB 4921: MUNI CD-COMMERCIAL OPERATIONS

Amends the Illinois Municipal Code. Provides that the corporate authorities of a municipality may license and regulate all commercial operations within the municipality's boundaries, whether for profit or not for profit, but may not impose any tax upon their operations except as otherwise authorized by law. Limits the definition of "commercial operations" to exclude agritourism operations, agricultural properties, agribusinesses, agritourism activities, agricultural experiences, and pollution control facilities.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill prohibits municipalities from imposing taxes on commercial operations (excluding agriculture), restricting local tax authority and limiting potential revenue sources for municipal budgets.90% confidence | Rep's Stance ✗ Voted No ✓ Supports Budget & Taxes

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in committee · Illinois · House Apr 17, 2026

HB 5013: NON-PERMANENT STRUCTURE FAIRNE

Amends the Property Tax Code. Provides that, except as provided with respect to mobile homes, a building or structure that is not affixed to or installed on a permanent foundation or connected to utilities for year-round occupancy is not considered real property. Effective immediately.

Topics ✓ Budget & TaxesSupports Budget & TaxesExcludes non-permanent structures from real property classification, reducing tax liability for owners as a form of tax relief.85% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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in committee · Illinois · House Apr 17, 2026

HB 5028: FOREST PRESERVE-REVENUE

Amends the Downstate Forest Preserve District Act. Provides that the Board of the Kendall County Forest Preserve District may impose a tax upon all persons engaged in the business of selling, including leasing, tangible personal property, other than personal property titled or registered with an agency of this State's government, at retail in the county on the gross receipts from the sales made in the course of business to provide revenue to be used by the forest preserve district in that county for general forest preserve district purposes. Provides that the tax may not be imposed on tangible personal property taxed at the 1% rate under the Retailers' Occupation Tax Act. Provides that the tax shall not be imposed on sales of aviation fuel for so long as the revenue use requirements are binding on the board. Provides that the tax and all civil penalties that may be assessed as an incident of the tax shall be collected and enforced by the Department of Revenue. Amends the State Finance Act. Designates the Special Forest Preserve District Retailers and Service Occupation Tax Fund as a special fund in the State Treasury. Makes other changes. Effective immediately.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates new sales tax to fund forest preserve district, directly increasing local government revenue for public services.95% confidence ✓ EnvironmentSupports EnvironmentFunds forest preserve district via sales tax, directly supporting conservation of natural resources through dedicated revenue for district operations.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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in committee · Illinois · House Apr 17, 2026

HB 4841: INC TX-AFFORDABLE HOUSING

HB 4841 permanently extends a 50% tax credit for Illinois taxpayers who donate to affordable housing projects under the Illinois Housing Development Act. It directly affects donors - such as individuals, businesses, and investors - who contribute to qualifying housing developments. The bill removes the previous expiration date (December 31, 2026), making the credit permanent and effective immediately. Taxpayers can apply the credit against state income tax, carry forward excess credits for up to five years, and transfer the credit to eligible projects or other donors.

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends permanent 50% tax credit for affordable housing donations, providing tax relief and incentivizing private funding for essential housing programs.92% confidence ✓ HousingSupports HousingPermanently extends 50% tax credit for donations to affordable housing projects, directly increasing funding for development under Illinois Housing Development Act.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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in committee · Illinois · House Apr 17, 2026

HB 5237: LOCAL GOV-PREEMPT TAX

Amends the Counties Code and the Illinois Municipal Code. Provides that neither a county nor a municipality may impose a tax on businesses calculated based on the number of employees of the business. Effective immediately.

Topics ✗ Budget & TaxesOpposes Budget & TaxesProhibits local governments from imposing employee-based business taxes, restricting a potential tax source under Budget & Taxes.95% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes

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in committee · Illinois · House Apr 17, 2026

HB 5065: FILM TAX CREDIT-PRODUCTIONS

Amends the Live Theater Production Tax Credit Act. Provides that a pre-Broadway production must have a presentation scheduled for Broadway's Theater District in New York City no later than 18 months after its Illinois presentation (currently, must have a goal of having a presentation scheduled for Broadway's Theater District in New York City after its Illinois presentation). Provides that, if, in any State fiscal year, less than $2,000,000 in credits are awarded for long-run productions and pre-Broadway productions under the Act, then the difference between $2,000,000 and the amount of credits awarded for long-run productions and pre-Broadway productions in that fiscal year may be added to the $2,000,000 in credits allowed to be awarded for commercial Broadway touring shows in that State fiscal year. Amends the Illinois Income Tax Act. Extends the sunset of the live theater production credit until January 1, 2039 (currently, January 1, 2027). Effective immediately.

Topics ✓ Budget & TaxesSupports Budget & TaxesAmends tax credit program for film productions, expanding eligibility criteria to increase tax relief for industry, directly impacting state tax revenue and budget allocation.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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in committee · Illinois · House Apr 17, 2026

HB 1790: INC TX-FIREARM SAFETY

HB 1790 creates a state income tax credit for Illinois taxpayers who purchase qualifying firearm safety devices (like gun safes, lock boxes, or cases) from federally licensed dealers. The credit allows a nonrefundable deduction of up to $300 per taxpayer annually for eligible purchases made between 2026 and 2031, with a total annual limit of $5 million across all taxpayers. Unused credits can be carried forward for up to five years to offset future tax liability. This policy directly affects Illinois residents buying these safety devices, aiming to reduce their out-of-pocket costs through tax relief.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates a state income tax credit (tax relief) for firearm safety device purchases, directly impacting taxation policy with a $5M annual cap.90% confidence | Rep's Stance Voted absent

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in committee · Illinois · House Apr 17, 2026

HB 3269: HOUSING EQUITY-AFFORDABILITY

Creates the Housing Equity, Affordability, and Development Act. Provides that the Department of Revenue shall collect a fee from landlords with more than 5 units in an amount equal to 5% of the difference between their monthly rental income for a unit and $1,200, unless the rental income for the unit is less than $1,200, to be paid into the Housing Equity, Affordability, and Development Fund. The Illinois Housing Development Authority shall create a program under the Act to assist in home purchases for households whose tenant payments to the landlord have been more than 30% of their income for a period of 12 calendar months, and whose income is less than 3.33 times the median rent for their metropolitan area; or if the household does not live in a metropolitan area, 3.33 times the median rent in the closest metropolitan area. Provides that assistance shall be limited to $15,000 per household.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes 5% fee on landlords' excess rental income to fund housing affordability programs, directly allocating tax revenue to support public housing initiatives.95% confidence ✓ HousingSupports HousingImposes landlord fee to fund housing programs targeting affordability and home purchase assistance, directly advancing housing equity goals.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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