Illinois SB 3619: SCHOOL DISTRICT IMPACT NOTE

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104TH GENERAL ASSEMBLY 
State of Illinois 
2025 and 2026
SB3619

Introduced 2/5/2026, by Sen. Chris Balkema 

SYNOPSIS AS INTRODUCED:

35 ILCS 5/246 new

 Amends the Illinois Income Tax Act. Creates an income tax credit for a qualified employer who makes a qualified contribution toward a health reimbursement arrangement for the qualified taxpayer's employees. Provides that the amount of the credit is $400 per covered employee in the first taxable year and $200 per covered employee in the second taxable year. Effective immediately.

LRB104 20287 HLH 33738 b

A BILL FOR

SB3619LRB104 20287 HLH 33738 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. Health reimbursement arrangement tax credit.

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

92027, a qualified taxpayer that makes a qualified contribution 

10toward a health reimbursement arrangement, as described in 

11Section 9831(d) of the Internal Revenue Code, for the 

12qualified taxpayer's employees may claim a credit against the 

13tax imposed by subsections (a) and (b) of Section 201 if (i) 

14the amount provided by the taxpayer toward the health 

15reimbursement arrangement is equal to or greater than the 

16level of benefits provided in the previous benefit year or 

17(ii) the amount the taxpayer contributes toward the health 

18reimbursement arrangement equals the same amount contributed 

19per covered individual toward the employer provided health 

20insuranc