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HB5747 • 2026
INC TX-CHILD WAIVER
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-CHILD WAIVER
Added Co-Sponsor Rep. Kevin Schmidt
Filed with the Clerk by Rep. Martin McLaughlin
First Reading
Referred to Rules Committee
INC TX-CHILD WAIVER
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Full Text of HB5747 Home Legislation Full Text HB5747 - 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 HB5747 Introduced 4/21/2026, by Rep. Martin McLaughlin SYNOPSIS AS INTRODUCED: 35 ILCS 5/202 from Ch. 120, par. 2-202 35 ILCS 5/253 new Amends the Illinois Income Tax Act. Provides that a taxpayer who (i) is a resident of Illinois, (ii) is legally domiciled in the United States, and (iii) on or after July 1, 2027, becomes a parent, either through birth or adoption, may apply to the Department of Revenue for a waiver of the taxpayer's State income taxes for the taxable year in which the child is born or the adoption of the child is finalized and for the next 2 succeeding taxable years. Provides that, if a taxpayer has been granted such a waiver, that taxpayer's net income shall be zero for each taxable year for which the waiver is in effect. LRB104 21056 HLH 36250 b A BILL FOR HB5747 LRB104 21056 HLH 36250 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 202 and by adding Section 253 as follows: 6 (35 ILCS 5/202) (from Ch. 120, par. 2-202) 7 Sec. 202. Net Income Defined. 8 (a) In general. For purposes of this Act, a taxpayer's net 9 income for a taxable year shall be that portion of his base 10 income for such year which is allocable to this State under the 11 provisions of Article 3, less the standard exemption allowed 12 by Section 204 and the deduction allowed by Section 207. 13 (b) Notwithstanding any other provision of law, if a 14 taxpayer has been granted a waiver under Section 253, that 15 taxpayer's net income shall be zero for each taxable year in 16 which the waiver is in effect. 17 (Source: P.A. 92-846, eff. 8-23-02.) 18 (35 ILCS 5/253 new) 19 Sec. 253. Parent income tax waiver. 20 (a) Notwithstanding any other provision of law, a taxpayer 21 who (i) is a resident of Illinois, (ii) is legally domiciled in 22 the United States, and (iii) on or after July 1, 2027, becomes HB5747 - 2 - LRB104 21056 HLH 36250 b 1 a parent, either through birth or adoption, may apply to the 2 Department for a waiver of the taxpayer's State income taxes 3 for the taxable year in which the child is born or the adoption 4 of the child is finalized, as applicable, and for the next 2 5 succeeding taxable years. In the case of spouses filing a 6 joint return, the waiver shall be granted to both spouses. The 7 taxpayer remains eligible for the waiver under this Section 8 for each of the 3 taxable years for which it is granted, 9 provided that (i) the taxpayer remains a resident of Illinois 10 for the entirety of any taxable year for which the taxpayer 11 claims a waiver under this Section, (ii) the taxpayer is 12 legally domiciled in the United States for the entirety of any 13 taxable year for which the taxpayer claims a waiver under this 14 Section, and (iii) the child with respect to whom the waiver 15 was granted is a qualifying child of the taxpayer, as defined 16 in subsection (c) of Section 152 of the Internal Revenue Code, 17 for the taxable year for which the waiver is claimed. 18 (b) If the Department determines that a taxpayer has 19 received a waiver under this Section and the taxpayer was not 20 entitled to the waiver, the Department shall assess penalties 21 against the taxpayer and revoke the taxpayer's waiver in 22 accordance with rules adopted by the Department. 23 (c) The Department, in cooperation with the Commission on 24 Government Forecasting and Accountability, shall conduct an 25 annual review of the impact of the program under this Section, 26 including metrics on family retention rates, birth and HB5747 - 3 - LRB104 21056 HLH 36250 b 1 adoption trends, and fiscal effects. Reports shall be 2 submitted to the Governor and the General Assembly by December 3 31, 2027 and by December 31 of each calendar year thereafter. 4 (d) The Department shall adopt rules for the 5 implementation of this Section. 6 (e) This Section is exempt from the provisions of Section 7 250. 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. 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