Illinois SB 2382: FIRE DEPT PROMOTION

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 Full Text of SB2382

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104TH GENERAL ASSEMBLY 
State of Illinois 
2025 and 2026
SB2382

Introduced 2/7/2025, by Sen. John F. Curran 

SYNOPSIS AS INTRODUCED:

35 ILCS 5/246 new

 Amends the Illinois Income Tax Act. Creates an income tax credit for a taxpayer that makes a qualified donation of real property during the taxable year to an employer that will use the property for the purpose of providing onsite child care to its employees. Provides that the credit shall be in an amount equal to the fair market value of the property, as determined by the Department of Revenue by rule.

LRB104 11106 HLH 21188 b

A BILL FOR

SB2382LRB104 11106 HLH 21188 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. Donations of real property for employee child 

8care.

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

102026, a taxpayer that makes a qualified donation of real 

11property during the taxable year to an employer that will use 

12the property for the purpose of providing onsite child care to 

13its employees is entitled to a credit against the tax imposed 

14by subsections (a) and (b) of Section 201 in an amount equal to 

15the fair market value of the property. A taxpayer is not 

16entitled to a credit under this Section if the donation of real 

17property is made to a related member of the taxpayer. Fair 

18market value shall be determined in accordance with rules 

19adopted by the Department. 

20 (b) In no event shall a credit under this Section reduce 

21the taxpayer's liability to less than zero. If the amount of 

22the credit exceeds