Illinois HB 1212: INC TX-TOURISM CREDIT

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104TH GENERAL ASSEMBLY 
State of Illinois 
2025 and 2026
HB1212

Introduced 1/9/2025, by Rep. Adam M. Niemerg 

SYNOPSIS AS INTRODUCED:

35 ILCS 5/235 new

 Amends the Illinois Income Tax Act. Creates a credit in an amount equal to the eligible expenses incurred for engaging in qualified tourism activities by the taxpayer during the taxable year. Effective immediately.

LRB104 05008 HLH 15036 b

A BILL FOR

HB1212LRB104 05008 HLH 15036 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. Illinois tourism tax credit.

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

92026 and ending before January 1, 2029, each taxpayer is 

10entitled to a credit against the taxes imposed by subsections 

11(a) and (b) of Section 201 of this Act in an amount equal to 

12the eligible expenses incurred for engaging in qualified 

13tourism activities by the taxpayer during the taxable year. In 

14no event may the amount of the credit under this Section exceed 

15$5,000 for any taxpayer in any taxable year. 

16 (b) As used in this Section: 

17 "Eligible expenses" means any expense that is paid or 

18incurred by the taxpayer during any period of qualified travel 

19and that is related to any of the following: (i) food and 

20beverages; (ii) lodging; (iii) transportation; (iv) live 

21entertainment events, such as sporting events; and (v) 

22expenses related to attending a conference or business 

23meeting. 

HB1212- 2 -LRB104 05008 HLH 15036 b

1 "Qualifying travel" means any travel on or after January 

21, 2026 and on or before Dece