Illinois SB 2263: INC TX-CHILD CARE

Status: Rule 3-9(a) / Re-referred to Assignments (as of 2026-05-22)

State: Illinois · Session: 104th · Bill: SB 2263

Sponsors: Jil Tracy, Chris Balkema, Craig Wilcox, Dale Fowler, Darby A. Hills, Dave Syverson, Donald P. DeWitte, Erica Harriss, Jason Plummer, John F. Curran, Neil Anderson, Sally J. Turner, Terri Bryant

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104TH GENERAL ASSEMBLY 
State of Illinois 
2025 and 2026
SB2263

Introduced 2/7/2025, by Sen. Jil Tracy 

SYNOPSIS AS INTRODUCED:

35 ILCS 5/246 new

 Amends the Illinois Income Tax Act. Creates a child care credit in an amount equal to 25% of the federal tax credit for each qualifying child. Effective immediately.

LRB104 10642 HLH 20719 b

A BILL FOR

SB2263LRB104 10642 HLH 20719 b

1 AN ACT concerning revenue.

2 Be it enacted by the People of the State of Illinois, 

3represented in the General Assembly:

4 Section 5. The Illinois Income Tax Act is amended by 

5adding Section 246 as follows:

6 (35 ILCS 5/246 new)

7 Sec. 246. Child care credit.

8 (a) For taxable years beginning on or after January 1, 

92025, each qualified individual taxpayer is entitled to a 

10credit against the tax imposed by subsections (a) and (b) of 

11Section 201 in an amount equal to 25% of the federal tax credit 

12allowed to the taxpayer for each qualifying child for the 

13taxable year under Section 24 of the federal Internal Revenue 

14Code.

15 For a non-resident or part-year resident, the amount of 

16the credit under this Section shall be in proportion to the 

17amount of income attributable to this State. 

18 (b) If the amount of the credit exceeds the income tax 

19liability for the applicable tax year, then the excess credit 

20shall be refunded to the taxpayer. The amount of any refunded 

21credit under this Section shall not be included in the 

22taxpayer's income or resources for the purposes of determining 

23eligibility or benefit level in any means-tested benefit 

SB2263- 2 -LRB104 10642 HLH 20719 b

1program administered by a governmental entity, unless required 

2by federal law. 

3 (c) For purposes of this Section:

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