Illinois HB 3474: $GEN ASSEMBLY-TECH

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104TH GENERAL ASSEMBLY 
State of Illinois 
2025 and 2026
HB3474

Introduced 2/18/2025, by Rep. Amy Briel 

SYNOPSIS AS INTRODUCED:

35 ILCS 5/246 new

 Amends the Illinois Income Tax Act. Creates an income tax credit in an amount equal to the cost incurred by the taxpayer in planting cover crops.

LRB104 09965 HLH 20035 b

A BILL FOR

HB3474LRB104 09965 HLH 20035 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. Cover crops. 

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

92026, each individual taxpayer who plants cover crops at a 

10location in the State is entitled to a credit against the taxes 

11imposed by subsections (a) and (b) of Section 201 in an amount 

12equal to the cost incurred by the taxpayer in planting those 

13cover crops.

14 (b) In no event shall a credit under this Section reduce 

15the taxpayer's liability to less than zero. If the amount of 

16the credit exceeds the tax liability for the year, the excess 

17may be carried forward and applied to the tax liability of the 

185 taxable years following the excess credit year. The tax 

19credit shall be applied to the earliest year for which there is 

20a tax liability. If there are credits for more than one year 

21that are available to offset a liability, the earlier credit 

22shall be applied first. 

23 (c) As used in this Section, "cover crop" means a plant 

HB3474- 2 -LRB104 09965 HLH 20035 b

1that is planted to cover the soil rather than for the purpose 

2of being harvested, including, but not limited to, grasses, 

3legumes, and w