INC TX-DONATIONS OF PROPERTY

Illinois General Assembly - Full Text of SB3784

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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
SB3784

Introduced 2/5/2026, by Sen. Darby A. Hills

SYNOPSIS AS INTRODUCED:

35 ILCS 5/246 new

Amends the Illinois Income Tax Act. Creates an income tax credit for a
taxpayer that makes a qualified donation of real property during the
taxable year to an employer that will use the property for the purpose of
providing onsite child care to its employees. Provides that the credit
shall be in an amount equal to the fair market value of the property, as
determined by the Department of Revenue by rule.
LRB104 19629 HLH 33078 b

A BILL FOR

SB3784
LRB104 19629 HLH 33078 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.
Donations of real property for employee child
8
care.
9

(a) For taxable years beginning on or after January 1,
10
2027, a taxpayer that makes a qualified donation of real
11
property during the taxable year to an employer that will use
12
the property for the purpose of providing onsite child care to
13
its employees is entitled to a credit against the tax imposed
14
by subsections (a) and (b) of Section 201 in an amount equal to
15
the fair market value of the property. A taxpayer is not
16
entitled to a credit under this Section if the donation of real
17
property is made to a related member of the taxpayer. Fair
18
market value shall be determined in accordance with rules
19
adopted by the Department.

20

(b) In no event shall a credit under this Section reduce
21
the taxpayer's liability to less than zero. If the amount of
22
the credit exceeds the tax liability for the year, the excess
23
may be carried forward and applied to the tax liability of the

SB3784
- 2 -
LRB104 19629 HLH 33078 b
1
10 taxable years following the excess credit year. The tax
2
credit shall be applied to the earliest year for which there is
3
a tax liability. If there are credits for more than one year
4
that are available to offset a liability, the earlier credit
5
shall be applied first.

6

For partners and shareholders of Subchapter S
7
corporations, the provisions of Section 251 shall apply with
8
respect to the credit under this Section.

9

(c) As used in this Section:

10

"Related member" means a person that, with respect to the
11
taxpayer at the time the donation is made, is any one of the
12
following:

13

(1) An individual stockholder, if the stockholder and
14

the members of the stockholder's family (as defined in
15

Section 318 of the Internal Revenue Code) own directly,
16

indirectly, beneficially, or constructively, in the
17

aggregate, at least 50% of the value of the taxpayer's
18

outstanding stock.

19

(2) A partnership, estate, or trust and any partner or
20

beneficiary, if the partnership, estate, or trust, and its
21

partners or beneficiaries own directly, indirectly,
22

beneficially, or constructively, in the aggregate, at
23

least 50% of the profits, capital, stock, or value of the
24

taxpayer.

25

(3) A corporation, and any party related to the
26

corporation in a manner that would require an attribution

SB3784
- 3 -
LRB104 19629 HLH 33078 b
1

of stock from the corporation to the party or from the
2

party to the corporation under the attribution rules of
3

Section 318 of the Internal Revenue Code, if the taxpayer
4

owns directly, indirectly, beneficially, or constructively
5

at least 50% of the value of the corporation's outstanding
6

stock.

7

(4) A corporation and any party related to that
8

corporation in a manner that would require an attribution
9

of stock from the corporation to the party or from the
10

party to the corporation under the attribution rules of
11

Section 318 of the Internal Revenue Code, if the
12

corporation and all such related parties own in the
13

aggregate at least 50% of the profits, capital, stock, or
14

value of the taxpayer.

15

(5) A person to or from whom there is attribution of
16

stock ownership in accordance with Section 1563(e) of the
17

Internal Revenue Code, except, for purposes of determining
18

whether a person is a related member under this paragraph,
19

20% shall be substituted for 5% wherever 5% appears in
20

Section 1563(e) of the Internal Revenue Code.

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