Illinois SB 3535: INC TX- PAID TIME OFF

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104TH GENERAL ASSEMBLY 
State of Illinois 
2025 and 2026
SB3535

Introduced 2/5/2026, by Sen. Chapin Rose 

SYNOPSIS AS INTRODUCED:

35 ILCS 5/246 new

 Amends the Illinois Income Tax Act. Creates an income tax credit for each taxpayer that is an eligible small employer in an amount equal to the amount paid during the taxable year by the eligible small employer to its employees as paid leave that is required by the Paid Leave for All Workers Act. Provides that an eligible small employer is an employer that employs 50 or fewer employees during the taxable year and is subject to the Paid Leave for All Workers Act. Effective January 1, 2027.

LRB104 16201 HLH 29862 b

A BILL FOR

SB3535LRB104 16201 HLH 29862 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. Credit for paid leave.

8 (a) The General Assembly finds that: 

9 (1) Small businesses are the backbone of Illinois' 

10 economy, providing goods, services, and jobs in 

11 communities across the State. 

12 (2) An overwhelming majority (86%) of Americans have a 

13 positive view of small business. 

14 (3) Small businesses with less than 50 employees 

15 comprise 76% of Illinois businesses and employ 30% of 

16 Illinois' workforce. 

17 (4) The Paid Leave for All Workers Act shifted the 

18 fiscal and economic cost of the State's policy goals onto 

19 small, Main Street business, the ones least able to pay 

20 for it. 

21 (5) Small businesses are struggling due to ever 

22 increasing business and operational costs, including those 

23 imposed by the Paid Leave for All