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SB2097 • 2026
INC TX-ADOPTION
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-ADOPTION
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
Added as Co-Sponsor Sen. Dave Syverson
Rule 2-10 Committee Deadline Established As April 24, 2026
Added as Co-Sponsor Sen. Sally J. Turner
Re-assigned to Revenue
Rule 3-9(a) / Re-referred to Assignments
Added as Co-Sponsor Sen. Chris Balkema
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
Added as Chief Co-Sponsor Sen. Terri Bryant
Added as Co-Sponsor Sen. Li Arellano, Jr.
Assigned to Revenue
Filed with Secretary by Sen. Erica Harriss
First Reading
Referred to Assignments
INC TX-ADOPTION
Illinois General Assembly - Full Text of SB2097 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 SB2097 Home Legislation Full Text SB2097 - 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 SB2097 Introduced 2/6/2025, by Sen. Erica Harriss SYNOPSIS AS INTRODUCED: 35 ILCS 5/246 new Amends the Illinois Income Tax Act. Creates an income tax credit in an amount equal to the foster care expenses, not to exceed $1,000 in any taxable year, paid or incurred by the taxpayer with respect to a qualified dependent child. Provides that the credit may be prorated. Effective immediately. LRB104 09844 HLH 19912 b A BILL FOR SB2097 LRB104 09844 HLH 19912 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. Foster care credit. 8 (a) For taxable years beginning on or after January 1, 9 2025, there shall be allowed a credit against the tax imposed 10 by subsections (a) and (b) of Section 201 of this Act in an 11 amount equal to the foster care expenses paid or incurred, not 12 to exceed $1,000 in any taxable year, for each qualifying 13 dependent child legally cared for by the foster care parent in 14 Illinois. The tax credit under this Section may be claimed for 15 the taxable year in which the foster care parent becomes the 16 legal guardian of a foster child. The taxpayer must be under 17 contract with the Department of Children and Family Services 18 and providing care to the qualifying dependent child for at 19 least 6 months during the taxable year to receive the full 20 credit. If the taxpayer is under contract with the Department 21 of Children and Family Services and providing care to the 22 qualifying dependent child for less than 6 months during the 23 taxable year, then the taxpayer is entitled to a credit in an SB2097 - 2 - LRB104 09844 HLH 19912 b 1 amount equal to: the lesser of (i) the foster care expenses 2 paid or incurred by the taxpayer or (ii) $1,000; multiplied by 3 a fraction the numerator of which is the number of days during 4 the taxable year during which the taxpayer is under contract 5 with the Department of Children and Family Services and 6 providing care to the qualifying dependent child and the 7 denominator of which is 365. 8 (b) In no event shall a credit under this Section reduce a 9 taxpayer's liability to less than zero. If the amount of the 10 credit exceeds the tax liability for the year, the excess may 11 be carried forward and applied to the tax liability for the 5 12 taxable years following the excess credit year. The tax credit 13 shall be applied to the earliest year for which there is a tax 14 liability. If there are credits for more than one year that are 15 available to offset liability, the earlier credit shall be 16 applied first. 17 (c) The Department of Children and Family Services, in 18 collaboration with the Department of Revenue, shall adopt any 19 necessary rules to implement this Section. 20 (d) As used in this Section, "qualifying dependent child" 21 means a person who is an Illinois resident in the custody of 22 the Department of Children and Family Services who is the 23 foster child of the taxpayer seeking a credit under this 24 Section. 25 (e) This Section is exempt from the provisions of Section 26 250. SB2097 - 3 - LRB104 09844 HLH 19912 b 1 Section 99. Effective date. This Act takes effect upon 2 becoming law. 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