Illinois SB 3785: CANNABIS-SOCIAL EQUITY

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104TH GENERAL ASSEMBLY 
State of Illinois 
2025 and 2026
SB3785

Introduced 2/5/2026, by Sen. Darby A. Hills 

SYNOPSIS AS INTRODUCED:

35 ILCS 5/210

35 ILCS 5/210.5

 Amends the Illinois Income Tax Act. Provides that, for taxable years ending on or after December 31, 2026, the credit for employee child care shall be in an amount equal to: (1) 50% of the start-up costs expended by the corporate taxpayer to provide a child care facility for the children of its employees; and (2) 20% of the annual amount paid by the corporate taxpayer to (i) provide an on-site child care facility for the children of its employees, (ii) provide child care offsite for the children of its employees, or (iii) a combination of (i) and (ii) (currently, 30% of the start-up costs and 5% of the annual amount paid by the taxpayer in providing the child care facility). Provides that the taxpayer may coordinate with an independent child care facility to provide care for the children of employees. Effective immediately.

LRB104 19609 HLH 33058 b

A BILL FOR

SB3785LRB104 19609 HLH 33058 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 Sections 210 and 210.5 as follows:

6 (35 ILCS 5/210)

7 Sec. 210. Dependent care assistance program tax credit. 

8 (a) Beginning with tax years ending on or after June 30, 

91995, each taxpayer who is primarily engaged in manufacturing 

10is entitled to a credit against the tax imposed by subsections 

11(a) and (b) of Section 201 in an amount equal to 5% of the 

12amount of expenditures by the taxpayer in the tax year for 

13which the credit is claimed, reported pursuant to Sectio