Illinois SB 174: UCC-TECH

Bill Text

• 

 Illinois General Assembly - Full Text of SB0174 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

 Select Language

 × 

 The Illinois General Assembly offers the Google Translate™ service for visitor convenience. In no way should it be considered accurate as to the translation of any content herein.

 Visitors of the Illinois General Assembly website are encouraged to use other translation services available on the internet.

 The English language version is always the official and authoritative version of this website.

 NOTE: To return to the original English language version, select the "Show Original" button on the Google Translate™ menu bar at the top of the window.

 Choose Language 

 English 

 Afrikaans 

 Albanian 

 Arabic 

 Armenian 

 Azerbaijani 

 Basque 

 Bengali 

 Bosnian 

 Catalan 

 Croatian 

 Czech 

 Danish 

 Dutch 

 Esperanto 

 Estonian 

 Filipino 

 Finnish 

 French 

 Galician 

 Georgian 

 German 

 Greek 

 Gujarati 

 Haitian Creole 

 Hausa 

 Hawaiian 

 Hebrew 

 Hindi 

 Hungarian 

 Icelandic 

 Indonesian 

 Interlingua 

 Interlingue 

 Inuktitut 

 Irish 

 Italian 

 Japanese 

 Javanese 

 Kannada 

 Khmer 

 Korean 

 Latin 

 Latvian 

 Lithuanian 

 Luxembourgish 

 Macedonian 

 Malagasy 

 Malayalam 

 Maltese 

 Maori 

 Marathi 

 Myanmar 

 Nepali 

 Norwegian 

 Odia 

 Pashto 

 Punjabi 

 Romanian 

 Russian 

 Samoan 

 Sango 

 Sanskrit 

 Sardinian 

 Sindhi 

 Sinhala 

 Slovak 

 Slovenian 

 Somali 

 Southern Sotho 

 Spanish 

 Sundanese 

 Swahili 

 Swedish 

 Tamil 

 Telugu 

 Thai 

 Tigrinya 

 Tonga 

 Turkish 

 Ukrainian 

 Urdu 

 Vietnamese 

 Welsh 

 Xhosa 

 Yiddish 

 Yoruba 

 Zulu 

 Powered by Translate 

 Close 

 Illinois General Assembly

 Top Navigation Bar

 Translate 

 Learn 

 Select General Assembly 

 Search the 104th General Assembly 

 Enter search terms for legislation, members, committees, or schedules. 

 ILGA.GOV 

• 

• 

 LEGISLATION & LAWS 

• Bills & Resolutions 

• Public Acts 

• Illinois Compiled Statutes 

• Illinois Constitution 

• Search Legislation 

• Glossary 

• Guide 

• 

 Reports & Inquiry 

• Legislative Reports 

• Special Reports 

• FTP Site 

• Legislator Lookup 

• Capitol Complex Phone Numbers 

• 

 Rules & Regulations 

• Illinois Register 

• Administrative Rules 

• 

 Senate 

• 
 Members 

• Schedules 

• Committees 

• 

 Request for Remote Testimony 

• Journals 

• Transcripts 

• Rules 

• Audio/Video 

• FOIA Information 

• Senate Employment Opportunities 

• Media Guidelines 

• 

 House 

• 
 Members 

• Schedules 

• Committees 

• 

 Submit testimony for House Committees 

• Journals 

• Transcripts 

• Rules 

• Audio/Video 

• FOIA Information 

• House Employment Opportunities 

• Log In 

 Mobile Top Bar

 Search the 104th General Assembly 

 Enter keywords to search the Illinois General Assembly website. 

 Full Text of SB0174

• Home 

• Legislation 

• Full Text 

 SB0174 - 104th General Assembly 

• 
 Bill Status 

• 
 Full Text 

• 
 Votes 

• 
 Witness Slips 

 Select Menu 

 Bill Status 
 Full Text 
 Votes 
 Witness Slips 
 Printer Friendly Version 

 Introduced 

 Printer Friendly Version 

 Introduced 

 Open PDF 

104TH GENERAL ASSEMBLY 
State of Illinois 
2025 and 2026
SB0174

Introduced 1/17/2025, by Sen. Neil Anderson 

SYNOPSIS AS INTRODUCED:

35 ILCS 5/203

 Amends the Illinois Income Tax Act. Creates a deduction in an amount equal to any overtime wages paid to the taxpayer during the taxable year. Effective immediately.

LRB104 03806 HLH 13830 b

A BILL FOR

SB0174LRB104 03806 HLH 13830 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 Section 203 as follows:

6 (35 ILCS 5/203)

7 Sec. 203. Base income defined. 

8 (a) Individuals.

9 (1) In general. In the case of an individual, base 

10 income means an amount equal to the taxpayer's adjusted 

11 gross income for the taxable year as modified by paragraph 

12 (2).

13 (2) Modifications. The adjusted gross income referred 

14 to in paragraph (1) shall be modified by adding thereto 

15 the sum of the following amounts:

16 (A) An amount equal to all amounts paid or accrued 

17 to the taxpayer as interest or dividends during the 

18 taxable year to the extent excluded from gross income 

19 in the computation of adjusted gross income, except 

20 stock dividends of qualified public utilities 

21 described in Section 305(e) of the Internal Revenue 

22 Code;

23 (B) An amount equal to the amount of tax imposed by 

SB0174- 2 -LRB104 03806 HLH 13830 b

1 this Act to the extent deducted from gross income in 

2 the computation of adjusted gross income for the 

3 taxable year;

4 (C) An amount equal to the amount received during 

5 the taxable year as a recovery or refund of real 

6 property taxes paid with respect to the taxpayer's 

7 p