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HB4680 - 104th General Assembly

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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
HB4680

Introduced , by Rep. Dave Vella

SYNOPSIS AS INTRODUCED:

35 ILCS 5/212

Amends the Illinois Income Tax Act. Provides that, for taxable years
beginning on or after January 1, 2026, the Illinois earned income tax
credit is in an amount equal to 30% of the federal earned income tax
credit. Effective immediately.
LRB104 19070 HLH 32515 b

A BILL FOR

HB4680
LRB104 19070 HLH 32515 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
changing Section 212 as follows:

6

(35 ILCS 5/212)
7

Sec. 212.
Earned income tax credit.
8

(a) With respect to the federal earned income tax credit
9
allowed for the taxable year under Section 32 of the federal
10
Internal Revenue Code, 26 U.S.C. 32, each individual taxpayer
11
is entitled to a credit against the tax imposed by subsections
12
(a) and (b) of Section 201 in an amount equal to (i) 5% of the
13
federal tax credit for each taxable year beginning on or after
14
January 1, 2000 and ending prior to December 31, 2012, (ii)
15
7.5% of the federal tax credit for each taxable year beginning
16
on or after January 1, 2012 and ending prior to December 31,
17
2013, (iii) 10% of the federal tax credit for each taxable year
18
beginning on or after January 1, 2013 and beginning prior to
19
January 1, 2017, (iv) 14% of the federal tax credit for each
20
taxable year beginning on or after January 1, 2017 and
21
beginning prior to January 1, 2018, (v) 18% of the federal tax
22
credit for each taxable year beginning on or after January 1,
23
2018 and beginning prior to January 1, 2023,
and
(vi) 20% of

HB4680
- 2 -
LRB104 19070 HLH 32515 b
1
the federal tax credit for each taxable year beginning on or
2
after January 1, 2023
and beginning before January 1, 2026,
3
and (vii) 30% of the federal tax credit for each taxable year
4
beginning on or after January 1, 2026
.
5

For a non-resident or part-year resident, the amount of
6
the credit under this Section shall be in proportion to the
7
amount of income attributable to this State.
8

(b) For taxable years beginning before January 1, 2003, in
9
no event shall a credit under this Section reduce the
10
taxpayer's liability to less than zero. For each taxable year
11
beginning on or after January 1, 2003, if the amount of the
12
credit exceeds the income tax liability for the applicable tax
13
year, then the excess credit shall be refunded to the
14
taxpayer. The amount of a refund shall not be included in the
15
taxpayer's income or resources for the purposes of determining
16
eligibility or benefit level in any means-tested benefit
17
program administered by a governmental entity unless required
18
by federal law.
19

(b-5) For taxable years beginning on or after January 1,
20
2023, each individual taxpayer who has attained the age of 18
21
during the taxable year but has not yet attained the age of 25
22
is entitled to the credit under paragraph (a) based on the
23
federal tax credit for which the taxpayer would have been
24
eligible without regard to any age requirements that would
25
otherwise apply to individuals without a qualifying child in
26
Section 32(c)(1)(A)(ii) of the federal Internal Revenue Code.

HB4680
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LRB104 19070 HLH 32515 b
1

(b-10) For taxable years beginning on or after January 1,
2
2023, each individual taxpayer who has attained the age of 65
3
or older during the taxable year is entitled to the credit
4
under paragraph (a) based on the federal tax credit for which
5
the taxpayer would have been eligible without regard to any
6
age requirements that would otherwise apply to individuals
7
without a qualifying child in Section 32(c)(1)(A)(ii) of the
8
federal Internal Revenue Code.
9

(b-15) For taxable years beginning on or after January 1,
10
2023, each individual taxpayer filing a return using an
11
individual taxpayer identification number (ITIN) as prescribed
12
under Section 6109 of the Internal Revenue Code, other than a
13
Social Security number issued pursuant to Section 205(c)(2)(A)
14
of the Social Security Act, is entitled to the credit under
15
paragraph (a) based on the federal tax credit for which they
16
would have been eligible without applying the restrictions
17
regarding social security numbers in Section 32(m) of the
18
federal Internal Revenue Code.
19

(c) This Section is exempt from the provisions of Section
20
250.
21
(Source: P.A. 102-700, eff. 4-19-22.)

22

Section 99.
Effective date.
This Act takes effect upon
23
becoming law.

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This site is maintained for the Illinois General Assembly by the
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