Illinois HB 5080: INC TAX-CHILD CARE

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104TH GENERAL ASSEMBLY 
State of Illinois 
2025 and 2026
HB5080

Introduced 2/10/2026, by Rep. Mary Beth Canty 

SYNOPSIS AS INTRODUCED:

35 ILCS 5/210.5

35 ILCS 5/210.10 new

 Amends the Illinois Income Tax Act. Provides that the tax credit for employee child care shall be (i) 30% of the start-up costs expended by the corporate taxpayer to provide a child care facility for the children of its employees and (ii) 10% (currently, 5%) of the annual amount paid by the corporate taxpayer in providing the child care facility for the children of its employees. Creates an income tax credit for corporate taxpayers that are qualified small businesses in an amount equal to 10% of the federal tax credit claimed by the taxpayer for the taxable year for qualified child care expenditures. Effective immediately.

LRB104 18890 HLH 32335 b

A BILL FOR

HB5080LRB104 18890 HLH 32335 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 

5changing Section 210.5 and by adding Section 210.10 as 

6follows:

7 (35 ILCS 5/210.5)

8 Sec. 210.5. Tax credit for employee child care. 

9 (a) Each corporate taxpayer is entitled to a credit 

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

11201 in an amount equal to (i) for taxable years ending on or 

12after December 31, 2000 and on or before December 31, 2004, and 

13for taxable years ending on or after December 31, 2007, and for 

14taxable years ending on or after December 31, 2026, 30% of the 

15start-up costs expended by the corporate taxpayer to provide a 

16child care facility for the children of its employees, and 

17(ii) for taxable years ending on o