Illinois HB 3615: INC TX-COMMUTER CREDIT

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104TH GENERAL ASSEMBLY 
State of Illinois 
2025 and 2026
HB3615

Introduced 2/18/2025, by Rep. Justin Slaughter 

SYNOPSIS AS INTRODUCED:

35 ILCS 5/235 new

215 ILCS 5/121-2.08 from Ch. 73, par. 733-2.08

 Amends the Illinois Income Tax Act. Creates an income tax credit and a credit against insurance premium taxes for business entities for the cost of providing certain commuter benefits to employees. Provides that the credit shall be equal to 50% of the cost of providing the eligible commuter benefits, but not to exceed $100 per individual employee per month. Effective immediately.

LRB104 10912 HLH 20994 b

A BILL FOR

HB3615LRB104 10912 HLH 20994 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 235 as follows:

6 (35 ILCS 5/235 new)

7 Sec. 235. Commuter benefits credit. 

8 (a) As used in this Section:

9 "Business entity" means (i) A person conducting or 

10operating a trade or business in the State; or (ii) an 

11organization operating in the State that is exempt from 

12taxation under § 501(c)(3) or (4) of the Internal Revenue 

13Code. 

14 "Instrument" means a pass, token, fare-card, voucher, or 

15similar item.

16 "Ride-sharing" means for-profit driving services, taxis, 

17rental car agencies or noncommercial transportation services. 

18 (b) A business entity interested in claiming the tax 

19credits for the cost of providing commuter benefits to its 

20employees must complete the Illinois Commuter Tax Credit 

21Registration Form for each tax year and submit it to the 

22Department. The registration form should be filed with the 

23Department as soon as possib