INC TX-STANDARD EXEMPTION

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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
SB3425

Introduced 2/4/2026, by Sen. Sue Rezin

SYNOPSIS AS INTRODUCED:

35 ILCS 5/204

from Ch. 120, par. 2-204

Amends the Illinois Income Tax Act. Provides that, for taxable years
beginning on or after January 1, 2026, the additional standard exemption
for taxpayers who have attained the age of 65 before the end of the taxable
year and their spouses is $2,000 (currently, $1,000). Effective
immediately.
LRB104 19259 HLH 32705 b

A BILL FOR

SB3425
LRB104 19259 HLH 32705 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
changing Section 204 as follows:

6

(35 ILCS 5/204)

(from Ch. 120, par. 2-204)
7

Sec. 204.
Standard exemption.
8

(a) Allowance of exemption. In computing net income under
9
this Act, there shall be allowed as an exemption the sum of the
10
amounts determined under subsections (b), (c) and (d),
11
multiplied by a fraction the numerator of which is the amount
12
of the taxpayer's base income allocable to this State for the
13
taxable year and the denominator of which is the taxpayer's
14
total base income for the taxable year.
15

(b) Basic amount. For the purpose of subsection (a) of
16
this Section, except as provided by subsection (a) of Section
17
205 and in this subsection, each taxpayer shall be allowed a
18
basic amount of $1000, except that for corporations the basic
19
amount shall be zero for tax years ending on or after December
20
31, 2003, and for individuals the basic amount shall be:
21

(1) for taxable years ending on or after December 31,
22

1998 and prior to December 31, 1999, $1,300;
23

(2) for taxable years ending on or after December 31,

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LRB104 19259 HLH 32705 b
1

1999 and prior to December 31, 2000, $1,650;
2

(3) for taxable years ending on or after December 31,
3

2000 and prior to December 31, 2012, $2,000;
4

(4) for taxable years ending on or after December 31,
5

2012 and prior to December 31, 2013, $2,050;
6

(5) for taxable years ending on or after December 31,
7

2013 and on or before December 31, 2022, $2,050 plus the
8

cost-of-living adjustment under subsection (d-5);
9

(6) for taxable years ending on or after December 31,
10

2023 and prior to December 31, 2024, $2,425;
11

(7) for taxable years ending on or after December 31,
12

2024 and on or before December 31, 2028, $2,050 plus the
13

cost-of-living adjustment under subsection (d-5).
14
For taxable years ending on or after December 31, 1992, a
15
taxpayer whose Illinois base income exceeds the basic amount
16
and who is claimed as a dependent on another person's tax
17
return under the Internal Revenue Code shall not be allowed
18
any basic amount under this subsection.
19

(c) Additional amount for individuals. In the case of an
20
individual taxpayer, there shall be allowed for the purpose of
21
subsection (a), in addition to the basic amount provided by
22
subsection (b), an additional exemption equal to the basic
23
amount for each exemption in excess of one allowable to such
24
individual taxpayer for the taxable year under Section 151 of
25
the Internal Revenue Code.
26

(d) Additional exemptions for an individual taxpayer and

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LRB104 19259 HLH 32705 b
1
his or her spouse. In the case of an individual taxpayer and
2
his or her spouse, he or she shall each be allowed additional
3
exemptions as follows:
4

(1) Additional exemption for taxpayer or spouse 65
5

years of age or older.
6

(A) For taxpayer.
If the taxpayer

An additional
7

exemption of $1,000 for the taxpayer if he or she
has
8

attained the age of 65 before the end of the taxable
9

year
, then an additional exemption of (i) $1,000 for
10

taxable years beginning prior to January 1, 2026 and
11

(ii) $2,000 for taxable years beginning on or after
12

January 1, 2026
.
13

(B) For spouse when a joint return is not filed.
If

14

An additional exemption of $1,000 for the spouse of
15

the taxpayer if
a joint return is not made by the
16

taxpayer and his spouse, and if the spouse has
17

attained the age of 65 before the end of such taxable
18

year, and, for the calendar year in which the taxable
19

year of the taxpayer begins, has no gross income and is
20

not the dependent of another taxpayer
, then an
21

additional exemption of (i) $1,000 for taxable years
22

beginning prior to January 1, 2026 and (ii) $2,000 for
23

taxable years beginning on or after January 1, 2026
.
24

(2) Additional exemption for blindness of taxpayer or
25

spouse.
26

(A) For taxpayer. An additional exemption of

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LRB104 19259 HLH 32705 b
1

$1,000 for the taxpayer if he or she is blind at the
2

end of the taxable year.
3

(B) For spouse when a joint return is not filed. An
4

additional exemption of $1,000 for the spouse of the
5

taxpayer if a separate return is made by the taxpayer,
6

and if the spouse is blind and, for the calendar year
7

in which the taxable year of the taxpayer begins, has
8

no gross income and is not the dependent of another
9

taxpayer. For purposes of this paragraph, the
10

determination of whether the spouse is blind shall be
11

made as of the end of the taxable year of the taxpayer;
12

except that if the spouse dies during such taxable
13

year such determination shall be made as of the time of
14

such death.
15

(C) Blindness defined. For purposes of this
16

subsection, an individual is blind only if his or her
17

central visual acuity does not exceed 20/200 in the
18

better eye with correcting lenses, or if his or her
19

visual acuity is greater than 20/200 but is
20

accompanied by a limitation in the fields of vision
21

such that the widest diameter of the visual fields
22

subtends an angle no greater than 20 degrees.
23

(d-5) Cost-of-living adjustment. For purposes of item (5)
24
of subsection (b), the cost-of-living adjustment for any
25
calendar year and for taxable years ending prior to the end of
26
the subsequent calendar year is equal to $2,050 times the

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LRB104 19259 HLH 32705 b
1
percentage (if any) by which:
2

(1) the Consumer Price Index for the preceding
3

calendar year, exceeds
4

(2) the Consumer Price Index for the calendar year
5

2011.
6

The Consumer Price Index for any calendar year is the
7
average of the Consumer Price Index as of the close of the
8
12-month period ending on August 31 of that calendar year.
9

The term "Consumer Price Index" means the last Consumer
10
Price Index for All Urban Consumers published by the United
11
States Department of Labor or any successor agency.
12

If any cost-of-living adjustment is not a multiple of $25,
13
that adjustment shall be rounded to the next lowest multiple
14
of $25.
15

(e) Cross reference. See Article 3 for the manner of
16
determining base income allocable to this State.
17

(f) Application of Section 250. Section 250 does not apply
18
to the amendments to this Section made by Public Act 90-613.
19

(g) Notwithstanding any other provision of law, for
20
taxable years beginning on or after January 1, 2017, no
21
taxpayer may claim an exemption under this Section if the
22
taxpayer's adjusted gross income for the taxable year exceeds
23
(i) $500,000, in the case of spouses filing a joint federal tax
24
return or (ii) $250,000, in the case of all other taxpayers.
25
(Source: P.A. 103-9, eff. 6-7-23.)

26

Section 99.
Effective date.
This Act takes effect upon

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LRB104 19259 HLH 32705 b
1
becoming law.

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