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104TH GENERAL ASSEMBLY 
State of Illinois 
2025 and 2026
SB0140

Introduced 1/17/2025, by Sen. Craig Wilcox 

SYNOPSIS AS INTRODUCED:

35 ILCS 5/203

 Amends the Illinois Income Tax Act. Creates an income tax deduction for gratuities that are included in the taxpayer's federal adjusted gross income. Effective immediately.

LRB104 07523 HLH 17567 b

A BILL FOR

SB0140LRB104 07523 HLH 17567 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 203 as follows:

6 (35 ILCS 5/203)

7 Sec. 203. Base income defined. 

8 (a) Individuals.

9 (1) In general. In the case of an individual, base 

10 income means an amount equal to the taxpayer's adjusted 

11 gross income for the taxable year as modified by paragraph 

12 (2).

13 (2) Modifications. The adjusted gross income referred 

14 to in paragraph (1) shall be modified by adding thereto 

15 the sum of the following amounts:

16 (A) An amount equal to all amounts paid or accrued 

17 to the taxpayer as interest or dividends during the 

18 taxable year to the extent excluded from gross income 

19 in the computation of adjusted gross income, except 

20 stock dividends of qualified public utilities 

21 described in Section 305(e) of the Internal Revenue 

22 Code;

23 (B) An amount equal to the amount of tax imposed by 

SB0140- 2 -LRB104 07523 HLH 17567 b

1 this Act to the extent deducted from gross income in 

2 the computation of adjusted gross income for the 

3 taxable year;

4 (C) An amount equal to the amount received during 

5 the taxable year as a recovery or refund of real 

6 property taxes paid with respect to the taxpayer's