Straight-ahead summaries built from the official bill text. We keep the source links front and center and leave the decision up to you.
SB3216 • 2026
INC TX-EARLY CHILDHOOD
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-EARLY CHILDHOOD
Rule 3-9(a) / Re-referred to Assignments
Rule 2-10 Committee/3rd Reading Deadline Established As May 22, 2026
Added as Co-Sponsor Sen. Chris Balkema
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. Sue Rezin
First Reading
Referred to Assignments
INC TX-EARLY CHILDHOOD
Illinois General Assembly - Full Text of SB3216 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. Choose Language English Afrikaans Albanian Arabic Armenian Azerbaijani Basque Bengali Bosnian Catalan Croatian Czech Danish Dutch Esperanto Estonian Filipino Finnish French Galician Georgian German Greek Gujarati Haitian Creole Hausa Hawaiian Hebrew Hindi Hungarian Icelandic Indonesian Interlingua Interlingue Inuktitut Irish Italian Japanese Javanese Kannada Khmer Korean Latin Latvian Lithuanian Luxembourgish Macedonian Malagasy Malayalam Maltese Maori Marathi Myanmar Nepali Norwegian Odia Pashto Punjabi Romanian Russian Samoan Sango Sanskrit Sardinian Sindhi Sinhala Slovak Slovenian Somali Southern Sotho Spanish Sundanese Swahili Swedish Tamil Telugu Thai Tigrinya Tonga Turkish Ukrainian Urdu Vietnamese Welsh Xhosa Yiddish Yoruba Zulu Powered by Translate Close Illinois General Assembly Top Navigation Bar Translate Learn Select General Assembly Search the 104th General Assembly Enter search terms for legislation, members, committees, or schedules. ILGA.GOV LEGISLATION & LAWS Bills & Resolutions Public Acts Illinois Compiled Statutes Illinois Constitution Search Legislation Glossary Guide Reports & Inquiry Legislative Reports Special Reports FTP Site Legislator Lookup Capitol Complex Phone Numbers Rules & Regulations Illinois Register Administrative Rules Senate Members Schedules Committees Request for Remote Testimony Journals Transcripts Rules Audio/Video FOIA Information Senate Employment Opportunities Media Guidelines House Members Schedules Committees Submit testimony for House Committees Journals Transcripts Rules Audio/Video FOIA Information House Employment Opportunities Log In Mobile Top Bar Search the 104th General Assembly Enter keywords to search the Illinois General Assembly website. Full Text of SB3216 Home Legislation Full Text SB3216 - 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 SB3216 Introduced 2/2/2026, by Sen. Sue Rezin SYNOPSIS AS INTRODUCED: 35 ILCS 5/248 new Amends the Illinois Income Tax Act. Creates an income tax credit for taxpayers who are employed as an early childhood teacher or an early childhood assistant during the taxable year and who have a federal adjusted gross income for the taxable year of $75,000 or less. Provides that, for taxable years beginning on January 1, 2026 and beginning before January 1, 2027, the amount of the credit is $1,000. Provides that, for subsequent taxable years, the credit amount shall be adjusted by the percentage increase, if any, in the Consumer Price Index for the preceding calendar year. Effective immediately. LRB104 19260 HLH 32706 b A BILL FOR SB3216 LRB104 19260 HLH 32706 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 248 as follows: 6 (35 ILCS 5/248 new) 7 Sec. 248. Early Childhood Educator Tax Credit. 8 (a) As used in this Act: 9 "Consumer Price Index-U" means the index published by the 10 Bureau of Labor Statistics of the United States Department of 11 Labor that measures the average change in prices of goods and 12 services purchased by all urban consumers, United States city 13 average, all items, 1982-84=100. 14 "Early childhood assistant" means a person who is employed 15 by and working in a child care center as an early childhood 16 assistant and who meets the qualifications to be an early 17 childhood assistant set forth in 89 Ill. Adm. Code 407.150. 18 "Early childhood educator credit amount" means: 19 (1) for taxable years beginning on January 1, 2026 and 20 beginning before January 1, 2027, $1,000; and 21 (2) for taxable years beginning on or after January 1, 22 2026, the early childhood educator credit amount for the 23 immediately preceding calendar year, multiplied by one SB3216 - 2 - LRB104 19260 HLH 32706 b 1 plus the percentage increase, if any, in the Consumer 2 Price Index-u for the 12-month period ending in September 3 of the calendar year immediately preceding the first day 4 of the taxable year for which the early childhood educator 5 credit amount is calculated. 6 "Early childhood teacher" means a person who is employed 7 by and working in a child care center as a teacher and who 8 meets the qualifications to be an early childhood teacher set 9 forth in 89 Ill. Adm. Code 407.140. 10 (b) For taxable years beginning on or after January 1, 11 2026, a taxpayer who is employed as an early childhood teacher 12 or an early childhood assistant during the taxable year and 13 who has a federal adjusted gross income for the taxable year of 14 $75,000 or less shall be allowed a credit against the tax 15 imposed by subsections (a) and (b) of Section 201 in an amount 16 equal to the early childhood educator credit amount. 17 (c) If the amount of the credit exceeds the taxpayer's 18 Illinois income tax liability for the taxable year, then the 19 excess amount of the credit shall be refunded to the taxpayer. 20 (d) This Section is exempt from the provisions of Section 21 250. 22 Section 99. Effective date. This Act takes effect upon 23 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. 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. 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