Straight-ahead summaries built from the official bill text. We keep the source links front and center and leave the decision up to you.
SB3619 • 2026
INC TX-HEALTH INSURANCE CREDIT
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-HEALTH INSURANCE CREDIT
Added as Co-Sponsor Sen. Darby A. Hills
Rule 3-9(a) / Re-referred to Assignments
Senate Committee Amendment No. 1 Rule 3-9(a) / Re-referred to Assignments
Senate Committee Amendment No. 2 Rule 3-9(a) / Re-referred to Assignments
Senate Committee Amendment No. 2 Filed with Secretary by Sen. Chris Balkema
Senate Committee Amendment No. 2 Referred to Assignments
Rule 2-10 Committee/3rd Reading Deadline Established As May 22, 2026
Added as Co-Sponsor Sen. Terri Bryant
Added as Co-Sponsor Sen. Napoleon Harris, III
Added as Co-Sponsor Sen. Mark L. Walker
Added as Co-Sponsor Sen. Suzy Glowiak Hilton
Added as Co-Sponsor Sen. Mike Porfirio
Added as Co-Sponsor Sen. Seth Lewis
Added as Co-Sponsor Sen. Javier L. Cervantes
Added as Co-Sponsor Sen. Paul Faraci
Added as Co-Sponsor Sen. Sara Feigenholtz
Added as Co-Sponsor Sen. Bill Cunningham
Rule 2-10 Committee/3rd Reading Deadline Established As May 15, 2026
Added as Co-Sponsor Sen. Jil Tracy
Added as Co-Sponsor Sen. Mattie Hunter
Added as Co-Sponsor Sen. Cristina Castro
Senate Committee Amendment No. 1 Assignments Refers to Revenue
Senate Committee Amendment No. 1 Filed with Secretary by Sen. Chris Balkema
Senate Committee Amendment No. 1 Referred to Assignments
Added as Co-Sponsor Sen. Adriane Johnson
Added as Co-Sponsor Sen. Laura M. Murphy
Added as Co-Sponsor Sen. Craig Wilcox
Added as Co-Sponsor Sen. Emil Jones, III
Added as Co-Sponsor Sen. Neil Anderson
Added as Co-Sponsor Sen. Erica Harriss
Rule 2-10 Committee Deadline Established As April 24, 2026
Added as Co-Sponsor Sen. Dave Syverson
Added as Co-Sponsor Sen. Sally J. Turner
Assigned to Revenue
Filed with Secretary by Sen. Chris Balkema
First Reading
Referred to Assignments
INC TX-HEALTH INSURANCE CREDIT
Illinois General Assembly - Full Text of SB3619 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 SB3619 Home Legislation Full Text SB3619 - 104th General Assembly Bill Status Full Text Votes Witness Slips Select Menu Bill Status Full Text Votes Witness Slips Printer Friendly Version Introduced Senate Amendment 001 Senate Amendment 002 Printer Friendly Version Introduced Senate Amendment 001 Senate Amendment 002 Open PDF 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB3619 Introduced 2/5/2026, by Sen. Chris Balkema SYNOPSIS AS INTRODUCED: 35 ILCS 5/246 new Amends the Illinois Income Tax Act. Creates an income tax credit for a qualified employer who makes a qualified contribution toward a health reimbursement arrangement for the qualified taxpayer's employees. Provides that the amount of the credit is $400 per covered employee in the first taxable year and $200 per covered employee in the second taxable year. Effective immediately. LRB104 20287 HLH 33738 b A BILL FOR SB3619 LRB104 20287 HLH 33738 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. Health reimbursement arrangement tax credit. 8 (a) For taxable years beginning on or after January 1, 9 2027, a qualified taxpayer that makes a qualified contribution 10 toward a health reimbursement arrangement, as described in 11 Section 9831(d) of the Internal Revenue Code, for the 12 qualified taxpayer's employees may claim a credit against the 13 tax imposed by subsections (a) and (b) of Section 201 if (i) 14 the amount provided by the taxpayer toward the health 15 reimbursement arrangement is equal to or greater than the 16 level of benefits provided in the previous benefit year or 17 (ii) the amount the taxpayer contributes toward the health 18 reimbursement arrangement equals the same amount contributed 19 per covered individual toward the employer provided health 20 insurance plan during the previous benefit year. The amount of 21 the credit is $400 per covered employee in the first taxable 22 year and $200 per covered employee in the second taxable year. 23 (b) The credit may not reduce the taxpayer's liability to SB3619 - 2 - LRB104 20287 HLH 33738 b 1 less than zero. If the amount of the credit exceeds the tax 2 liability for the year, the excess may be carried forward and 3 applied to the tax liability of the 5 taxable years following 4 the excess credit year. The credit shall be applied to the 5 earliest year for which there is a tax liability. If there are 6 credits from more than one tax year that are available to 7 offset a liability, the earlier credit shall be applied first. 8 (c) As used in this Section: 9 "Qualified taxpayer" means an employer that is a 10 corporation, a limited liability company, a partnership, or 11 another entity that: 12 (1) has any state tax liability; 13 (2) has fewer than 50 employees; and 14 (3) has adopted a health reimbursement arrangement in 15 lieu of a traditional employer provided health insurance 16 plan. 17 Section 99. Effective date. This Act takes effect upon 18 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