Illinois HB 5747: INC TX-CHILD WAIVER
Status: Added Co-Sponsor Rep. Kevin Schmidt (as of 2026-04-23)
State: Illinois · Session: 104th · Bill: HB 5747
Sponsors: Martin McLaughlin, Kevin Schmidt
Bill Text
• Illinois General Assembly - Full Text of HB5747 • • • • • • • • • • • • Select Language × The Illinois General Assembly offers the Google Translate™ service for visitor convenience. In no way should it be considered accurate as to the translation of any content herein. Visitors of the Illinois General Assembly website are encouraged to use other translation services available on the internet. The English language version is always the official and authoritative version of this website. NOTE: To return to the original English language version, select the "Show Original" button on the Google Translate™ menu bar at the top of the window. Choose Language English Afrikaans Albanian Arabic Armenian Azerbaijani Basque Bengali Bosnian Catalan Croatian Czech Danish Dutch Esperanto Estonian Filipino Finnish French Galician Georgian German Greek Gujarati Haitian Creole Hausa Hawaiian Hebrew Hindi Hungarian Icelandic Indonesian Interlingua Interlingue Inuktitut Irish Italian Japanese Javanese Kannada Khmer Korean Latin Latvian Lithuanian Luxembourgish Macedonian Malagasy Malayalam Maltese Maori Marathi Myanmar Nepali Norwegian Odia Pashto Punjabi Romanian Russian Samoan Sango Sanskrit Sardinian Sindhi Sinhala Slovak Slovenian Somali Southern Sotho Spanish Sundanese Swahili Swedish Tamil Telugu Thai Tigrinya Tonga Turkish Ukrainian Urdu Vietnamese Welsh Xhosa Yiddish Yoruba Zulu Powered by Translate Close Illinois General Assembly Top Navigation Bar Translate Learn Select General Assembly Search the 104th General Assembly Enter search terms for legislation, members, committees, or schedules. ILGA.GOV • • LEGISLATION & LAWS • Bills & Resolutions • Public Acts • Illinois Compiled Statutes • Illinois Constitution • Search Legislation • Glossary • Guide • Reports & Inquiry • Legislative Reports • Special Reports • FTP Site • Legislator Lookup • Capitol Complex Phone Numbers • Rules & Regulations • Illinois Register • Administrative Rules • Senate • Members • Schedules • Committees • Request for Remote Testimony • Journals • Transcripts • Rules • Audio/Video • FOIA Information • Senate Employment Opportunities • Media Guidelines • House • Members • Schedules • Committees • Submit testimony for House Committees • Journals • Transcripts • Rules • Audio/Video • FOIA Information • House Employment Opportunities • Log In Mobile Top Bar Search the 104th General Assembly Enter keywords to search the Illinois General Assembly website. Full Text of HB5747 • Home • Legislation • Full Text HB5747 - 104th General Assembly • Bill Status • Full Text • Votes • Witness Slips Select Menu Bill Status Full Text Votes Witness Slips Printer Friendly Version Introduced Printer Friendly Version Introduced Open PDF 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB5747 Introduced 4/21/2026, by Rep. Martin McLaughlin SYNOPSIS AS INTRODUCED: 35 ILCS 5/202 from Ch. 120, par. 2-202 35 ILCS 5/253 new Amends the Illinois Income Tax Act. Provides that a taxpayer who (i) is a resident of Illinois, (ii) is legally domiciled in the United States, and (iii) on or after July 1, 2027, becomes a parent, either through birth or adoption, may apply to the Department of Revenue for a waiver of the taxpayer's State income taxes for the taxable year in which the child is born or the adoption of the child is finalized and for the next 2 succeeding taxable years. Provides that, if a taxpayer has been granted such a waiver, that taxpayer's net income shall be zero for each taxable year for which the waiver is in effect. LRB104 21056 HLH 36250 b A BILL FOR HB5747LRB104 21056 HLH 36250 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 202 and by adding Section 253 as follows: 6 (35 ILCS 5/202) (from Ch. 120, par. 2-202) 7 Sec. 202. Net Income Defined. 8 (a) In general. For purposes of this Act, a taxpayer's net 9income for a taxable year shall be that portion of his base 10income for such year which is allocable to this State under the 11provisions of Article 3, less the standard exemption allowed 12by Section 204 and the deduction allowed by Section 207. 13 (b) Notwithstanding any other provision of law, if a 14taxpayer has been granted a waiver under Section 253, that 15taxpayer's net income shall be zero for each taxable year in 16which the waiver is in effect. 17(Source:
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