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SB0178 • 2026
INC TX-SOUNDPROOFING
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.
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Rule 3-9(a) / Re-referred to Assignments
Rule 2-10 Committee/3rd Reading Deadline Established As May 22, 2026
Rule 2-10 Committee/3rd Reading Deadline Established As May 15, 2026
Rule 2-10 Committee Deadline Established As April 24, 2026
Re-assigned to Revenue
Rule 3-9(a) / Re-referred to Assignments
Rule 2-10 Committee/3rd Reading Deadline Established As June 1, 2025
Rule 2-10 Committee/3rd Reading Deadline Established As May 23, 2025
Rule 2-10 Committee Deadline Established As May 9, 2025
Rule 2-10 Committee Deadline Established As April 11, 2025
Assigned to Revenue
Filed with Secretary by Sen. Laura M. Murphy
First Reading
Referred to Assignments
INC TX-SOUNDPROOFING
Illinois General Assembly - Full Text of SB0178 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. 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Full Text of SB0178 Home Legislation Full Text SB0178 - 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 SB0178 Introduced 1/17/2025, by Sen. Laura M. Murphy SYNOPSIS AS INTRODUCED: 35 ILCS 5/235 new Amends the Illinois Income Tax Act. Creates an income tax credit in an amount equal to the amount paid by the taxpayer during the taxable year for the purpose of purchasing materials, labor, and professional services to soundproof a residential home located at an eligible address against aircraft noise generated by an airport governed by the provisions of the Permanent Noise Monitoring Act. Provides that the credit may not reduce the taxpayer's liability to less than zero. Provides that the credit may be carried forward. Provides that the credit is exempt from the Act's automatic sunset provisions. Effective immediately. LRB104 07331 HLH 17371 b A BILL FOR SB0178 LRB104 07331 HLH 17371 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 235 as follows: 6 (35 ILCS 5/235 new) 7 Sec. 235. Credit for soundproofing of residential homes. 8 (a) For taxable years ending on or after December 31, 9 2025, each taxpayer is entitled to a credit against the tax 10 imposed under subsections (a) and (b) of Section 201 in an 11 amount equal to the amount paid by the taxpayer during the 12 taxable year for the purpose of purchasing materials, labor, 13 and professional services to soundproof a residential home 14 located at an eligible address against aircraft noise 15 generated by an airport governed by the provisions of the 16 Permanent Noise Monitoring Act. In order to be eligible for 17 the credit under this Section, the soundproofing work must be 18 carried out in accordance with the requirements of the 19 Illinois Residential Building Code Act. 20 (b) In no event shall a credit under this Section reduce a 21 taxpayer's liability to less than zero. If the amount of 22 credit exceeds the tax liability for the year, the excess may 23 be carried forward and applied to the tax liability for the 5 SB0178 - 2 - LRB104 07331 HLH 17371 b 1 taxable years following the excess credit year. The tax credit 2 shall be applied to the earliest year for which there is a tax 3 liability. If there are credits for more than one year that are 4 available to offset liability, the earlier credit shall be 5 applied first. 6 (c) As used in this Section, "eligible address" means any 7 address located (i) within the 65 DNL Build-out Contour for 8 O'Hare International Airport, as defined by rules adopted by 9 the Federal Aviation Administration, (ii) within an 10 alternative 65 CNEL Build-out Contour for O'Hare International 11 Airport, with annual CNEL units as defined in subsection (a-3) 12 of Section 5 of the Permanent Noise Monitoring Act, or (iii) 13 not more than 20 miles east or west and not more than 3 miles 14 north or south of an airport runway aligned in an east-west 15 direction and located at O'Hare International Airport. 16 (d) This Section is exempt from the provisions of Section 17 250. 18 Section 99. Effective date. This Act takes effect upon 19 becoming law. 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