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SB2856 • 2026
INC TX-VOLUNTEERS
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
Assigned to Revenue
Filed with Secretary by Sen. Paul Faraci
First Reading
Referred to Assignments
INC TX-VOLUNTEERS
Illinois General Assembly - Full Text of SB2856 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 SB2856 Home Legislation Full Text SB2856 - 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 SB2856 Introduced 1/16/2026, by Sen. Paul Faraci SYNOPSIS AS INTRODUCED: 35 ILCS 5/246 new 5 ILCS 100/5-45.71 new Amends the Illinois Income Tax Act. Creates an income tax credit for individuals who (i) serve as a volunteer for 100 hours during the taxable year, (ii) do not receive any compensation for their services as a volunteer for the taxable year, and (iii) do not serve on a full-time or part-time career basis for the entity for which they volunteer. Provides that the Department of Revenue may award not more than $5,000,000 in credits under these provisions in any calendar year. Effective immediately. LRB104 16430 HLH 29821 b A BILL FOR SB2856 LRB104 16430 HLH 29821 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. Volunteer tax credit. 8 (a) For taxable years beginning on or after January 1, 9 2026 and beginning prior to January 1, 2031, each individual 10 who (i) serves as a volunteer for 100 hours during the taxable 11 year, (ii) does not receive any compensation for his or her 12 services as a volunteer for the taxable year, and (iii) does 13 not serve on a full-time or part-time career basis for the 14 entity for which he or she volunteers may apply to the 15 Department for a credit against the taxes imposed by 16 subsections (a) and (b) of Section 201. The amount of the 17 credit shall be $500 per eligible individual. The aggregate 18 amount of all tax credits awarded by the Department under this 19 Section in any calendar year may not exceed $5,000,000. 20 Credits shall be awarded on a first-come, first-served basis. 21 (b) A credit under this Section may not reduce a 22 taxpayer's liability to less than zero. 23 (c) By January 24 of each year, entities that are SB2856 - 2 - LRB104 16430 HLH 29821 b 1 organized and operated exclusively for charitable, religious, 2 or educational purposes and possess an active Exemption 3 Identification Number issued by the Department pursuant to the 4 Retailers' Occupation Tax Act must notify the Department of 5 volunteers who (i) volunteered for at least 100 hours during 6 the immediately preceding calendar year and (ii) did not 7 receive compensation for their services as a volunteer during 8 the immediately preceding calendar year. Notification shall be 9 submitted in the manner specified by the Department. 10 (d) The Department shall adopt rules to implement and 11 administer this Section, including rules concerning 12 applications for the tax credit. 13 (e) As used in this Section, "volunteer" means a person 14 who serves, other than on a full-time career basis, for an 15 entity that is organized and operated exclusively for 16 charitable, religious, or educational purposes and who possess 17 an active Exemption Identification Number issued by the 18 Department of Revenue pursuant to the Retailers' Occupation 19 Tax Act. 20 Section 10. The Illinois Administrative Procedure Act is 21 amended by adding Section 5-45.71 as follows: 22 (5 ILCS 100/5-45.71 new) 23 Sec. 5-45.71. Emergency rulemaking; Illinois Income Tax 24 Act. To provide for the expeditious and timely implementation SB2856 - 3 - LRB104 16430 HLH 29821 b 1 of this amendatory Act of the 104th General Assembly, 2 emergency rules implementing this amendatory Act of the 104th 3 General Assembly may be adopted in accordance with Section 4 5-45 by the Department of Revenue. The adoption of emergency 5 rules authorized by Section 5-45 and this Section is deemed to 6 be necessary for the public interest, safety, and welfare. 7 This Section is repealed one year after the effective date 8 of this amendatory Act of the 104th General Assembly. 9 Section 99. Effective date. This Act takes effect upon 10 becoming law. 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. 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