Straight-ahead summaries built from the official bill text. We keep the source links front and center and leave the decision up to you.
HB2847 • 2026
INC TX-EMPLOYMENT DISABILITIES
This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.
Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.
INC TX-EMPLOYMENT DISABILITIES
Rule 19(a) / Re-referred to Rules Committee
To Tax Policy: Income Tax Subcommittee
Assigned to Revenue & Finance Committee
Rule 19(a) / Re-referred to Rules Committee
To Tax Policy: Income Tax Subcommittee
Assigned to Revenue & Finance Committee
First Reading
Referred to Rules Committee
Filed with the Clerk by Rep. Nicole La Ha
INC TX-EMPLOYMENT DISABILITIES
Illinois General Assembly - Full Text of HB2847 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 HB2847 Home Legislation Full Text HB2847 - 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 HB2847 Introduced 2/6/2025, by Rep. Nicole La Ha SYNOPSIS AS INTRODUCED: 35 ILCS 5/246 new Amends the Illinois Income Tax Act. Provides that a taxpayer who employs a person with a developmental disability or a severe mental illness, as certified by the Department of Human Services, during the taxable year is entitled to an income tax credit in an amount equal to 25% of the wages paid by the taxpayer to the person with a developmental disability or severe mental illness, but not to exceed $6,000 in wages paid during the taxable year to any single qualified employee. Effective immediately. LRB104 08410 HLH 18461 b A BILL FOR HB2847 LRB104 08410 HLH 18461 b 1 AN ACT concerning revenue. 2 Be it enacted by the People of the State of Illinois, 3 represented in the General Assembly: 4 Section 5. The Illinois Income Tax Act is amended by 5 adding Section 246 as follows: 6 (35 ILCS 5/246 new) 7 Sec. 246. Credit for employment of persons with 8 developmental disabilities or severe mental illness. 9 (a) For taxable years beginning on or after January 1, 10 2025, a taxpayer who employs a person with a developmental 11 disability or a severe mental illness, as certified by the 12 Department of Human Services, during the taxable year is 13 entitled to a credit against the taxes imposed by subsections 14 (a) and (b) of Section 201 in an amount equal to 25% of the 15 wages paid by the taxpayer to the person with a developmental 16 disability or severe mental illness, but not to exceed $6,000 17 in wages paid during the taxable year to any single qualified 18 employee. 19 (b) The taxpayer shall apply, in the form and manner 20 required by the Department of Human Services, for a 21 determination of whether an employee meets the requirements 22 under subsection (a). If an employee meets the requirements, a 23 letter of certification containing the names of the taxpayer HB2847 - 2 - LRB104 08410 HLH 18461 b 1 and the qualifying employee shall be issued by the Department 2 of Human Services to the taxpayer. The Department of Human 3 Services shall adopt rules for the certification of employees 4 under this Section. 5 (c) The tax credit may not reduce the taxpayer's liability 6 to less than zero. If the amount of the tax credit exceeds the 7 tax liability for the year, the excess may be carried forward 8 and applied to the tax liability of the 5 taxable years 9 following the excess credit year. The credit must be applied 10 to the earliest year for which there is a tax liability. If 11 there are credits from more than one tax year that are 12 available to offset a liability, then the earlier credit must 13 be applied first. 14 (d) If the taxpayer is a partnership or Subchapter S 15 corporation, the credit is allowed to the partners or 16 shareholders in accordance with Section 251. 17 (e) This Section is exempt from the provisions of Section 18 250. 19 Section 99. Effective date. This Act takes effect upon 20 becoming law. Footer Disclaimer This site is maintained for the Illinois General Assembly by the Legislative Information System, 705 Stratton Building, Springfield, Illinois 62706. Contact ILGA Webmaster ILGA.gov uses cookies to ensure you get the best experience on our website. By continuing to browse ILGA.gov you consent to our use of cookies. Read About Cookies ILGA.GOV 2026 ILGA.gov | All Rights Reserved | ADA | Disclaimers | Learn This site is maintained for the Illinois General Assembly by the Legislative Information System, 705 Stratton Building, Springfield, Illinois 62706. Contact ILGA Webmaster ILGA.gov uses cookies to ensure you get the best experience on our website. By continuing to browse ILGA.gov you consent to our use of cookies. Read About Cookies ILGA.GOV 2026 ILGA.gov | All Rights Reserved | ADA | Disclaimers | Learn