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SB2776 • 2026
INC TX-AVIATION
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-AVIATION
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
Assigned to Revenue
Filed with Secretary by Sen. Patrick J. Joyce
First Reading
Referred to Assignments
INC TX-AVIATION
Illinois General Assembly - Full Text of SB2776 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 SB2776 Home Legislation Full Text SB2776 - 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 SB2776 Introduced 1/13/2026, by Sen. Patrick J. Joyce SYNOPSIS AS INTRODUCED: 35 ILCS 5/246 new Amends the Illinois Income Tax Act. Provides that each taxpayer that makes a donation to an educational improvement organization for aviation during the taxable year may apply to the Department of Commerce and Economic Opportunity for an income tax credit in an amount not to exceed the amount of the taxpayer's donation that is used to provide scholarships for prospective pilots, airline and aerospace mechanics, and other aviation and aerospace professionals as part of a program that operates in this State. Requires educational improvement organizations for aviation to apply to the Department of Commerce and Economic Opportunity to be eligible to accept donations that qualify for the credit. Provides that the Department of Commerce and Economic Opportunity may award no more than $5,000,000 in credits under the program in any calendar year. Effective immediately. LRB104 16444 HLH 29836 b A BILL FOR SB2776 LRB104 16444 HLH 29836 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 donations to educational improvement 8 organizations for aviation. 9 (a) For taxable years beginning on or after January 1, 10 2027, each taxpayer that makes a donation to an educational 11 improvement organization for aviation during the taxable year 12 may apply to the Department of Commerce and Economic 13 Opportunity for a credit against the taxes imposed by 14 subsections (a) and (b) of Section 201 in an amount not to 15 exceed the amount of the taxpayer's donation that is used to 16 provide scholarships for prospective pilots, airline and 17 aerospace mechanics, and other aviation and aerospace 18 professionals as part of a program that operates in this 19 State. The Department of Commerce and Economic Opportunity may 20 award no more than $5,000,000 in credits under this Section in 21 any calendar year. 22 (b) An educational improvement organization for aviation 23 must apply to the Department of Commerce and Economic SB2776 - 2 - LRB104 16444 HLH 29836 b 1 Opportunity to be eligible to accept donations that qualify 2 for a credit under this Section. An application submitted by 3 an educational improvement organization for aviation must 4 describe its educational program or programs in a form 5 prescribed by the Department of Commerce and Economic 6 Opportunity by rule. The Department of Commerce and Economic 7 Opportunity shall review and approve or disapprove the 8 application. 9 (c) In no event shall a credit under this Section reduce 10 the taxpayer's liability to less than zero. If the amount of 11 the credit exceeds the taxpayer's tax liability for the year, 12 the excess may be carried forward and applied to the tax 13 liability of the 10 taxable years following the excess credit 14 year. The tax credit shall be applied to the earliest year for 15 which there is a tax liability. If there are credits for more 16 than one year that are available to offset a liability, the 17 earlier credit shall be applied first. 18 (d) The Department of Commerce and Economic Opportunity, 19 in cooperation with the Department of Revenue, shall adopt 20 rules to implement and administer this Section. 21 (e) This Section is exempt from the provisions of Section 22 250. 23 Section 99. Effective date. This Act takes effect upon 24 becoming law. Footer Disclaimer This site is maintained for the Illinois General Assembly by the Legislative Information System, 705 Stratton Building, Springfield, Illinois 62706. 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