Illinois HB 1900: CIVIL LAW-TECH

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104TH GENERAL ASSEMBLY 
State of Illinois 
2025 and 2026
HB1900

Introduced 1/29/2025, by Rep. Jennifer Sanalitro 

SYNOPSIS AS INTRODUCED:

35 ILCS 5/246 new

 Amends the Illinois Income Tax Act. Creates an income tax credit for caregivers who have uncompensated eligible expenditures in connection with the care of an eligible related person during the taxable year. Provides that "eligible related person" means a person who meets certain age and residency requirements, requires assistance with at least one activity of daily living, and qualifies as a dependent, spouse, parent, or other relation of the primary caregiver or has a close association with the primary caregiver, including as a friend or neighbor. Provides that taxpayers shall apply for the credit to the Department on Aging. Sets forth limitations on the amount of the credit. Effective immediately.

LRB104 03320 HLH 13342 b

A BILL FOR

HB1900LRB104 03320 HLH 13342 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. Caregiver tax credit.

8 (a) As used in this Section:

9 "Activities of daily living" means everyday functions and 

10activities that individuals usually perform without help, 

11including, but not limited to, bathing, continence, dressing, 

12eating, toileting, and transferring. 

13 "Eligible expenditure" means costs associated with: 

14 (1) improvements or alterations to the primary 

15 caregiver's principal residence that are necessary to 

16 permit an eligible related person to remain mobile, safe, 

17 and independent; 

18 (2) the purchase or lease