Illinois HB 2604: INC TX-LONG TERM CARE

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104TH GENERAL ASSEMBLY 
State of Illinois 
2025 and 2026
HB2604

Introduced 2/6/2025, by Rep. Adam M. Niemerg 

SYNOPSIS AS INTRODUCED:

35 ILCS 5/203 from Ch. 120, par. 2-203

 Amends the Illinois Income Tax Act. Creates an income tax deduction in an amount equal to the out-of-pocket costs incurred by a taxpayer during the taxable year for expenses associated with long-term care for the taxpayer or the taxpayer's family member. Effective immediately.

LRB104 10351 HLH 20425 b

A BILL FOR

HB2604LRB104 10351 HLH 20425 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) (from Ch. 120, par. 2-203)

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 

HB2604- 2 -LRB104 10351 HLH 20425 b

1 this Act to the extent deducted from gross income in 

2 the computation of adjusted gross income for the 

3 taxable year;