Illinois HB 1188: INC TX-EMPLOYEE RAISES

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104TH GENERAL ASSEMBLY 
State of Illinois 
2025 and 2026
HB1188

Introduced 1/9/2025, by Rep. Maurice A. West, II 

SYNOPSIS AS INTRODUCED:

35 ILCS 5/704A

 Amends the Illinois Income Tax Act. Provides that an employer with 250 or fewer full-time equivalent employees during the reporting period may claim a credit against the withholding payments for each qualified employee. Provides that a qualified employee is an employee who receives a raise from an employer, whose post-raise annual salary attributable to that employer is not less than $31,200, and who continues to be employed by the employer during the reporting period for which the credit is taken.

LRB104 06041 HLH 16074 b

A BILL FOR

HB1188LRB104 06041 HLH 16074 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 704A as follows:

6 (35 ILCS 5/704A)

7 Sec. 704A. Employer's return and payment of tax withheld.

8 (a) In general, every employer who deducts and withholds 

9or is required to deduct and withhold tax under this Act on or 

10after January 1, 2008 shall make those payments and returns as 

11provided in this Section.

12 (b) Returns. Every employer shall, in the form and manner 

13required by the Department, make returns with respect to taxes 

14withheld or required to be withheld under this Article 7 for 

15each quarter beginning on or after January 1, 2008, on or 

16before the last day of the first month following the close of 

17that quarter.

18 (c) Payments. With respect to amounts withheld or required 

19to be withheld on or after January 1, 2008:

20 (1) Semi-weekly payments. For each calendar year, e