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SB3785 • 2026
INC TX-CHILD CARE
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-CHILD CARE
Added as Co-Sponsor Sen. Erica Harriss
Added as Co-Sponsor Sen. Dave Syverson
Added as Co-Sponsor Sen. Sue Rezin
Added as Co-Sponsor Sen. Sally J. Turner
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. Darby A. Hills
First Reading
Referred to Assignments
INC TX-CHILD CARE
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Full Text of SB3785 Home Legislation Full Text SB3785 - 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 SB3785 Introduced 2/5/2026, by Sen. Darby A. Hills SYNOPSIS AS INTRODUCED: 35 ILCS 5/210 35 ILCS 5/210.5 Amends the Illinois Income Tax Act. Provides that, for taxable years ending on or after December 31, 2026, the credit for employee child care shall be in an amount equal to: (1) 50% of the start-up costs expended by the corporate taxpayer to provide a child care facility for the children of its employees; and (2) 20% of the annual amount paid by the corporate taxpayer to (i) provide an on-site child care facility for the children of its employees, (ii) provide child care offsite for the children of its employees, or (iii) a combination of (i) and (ii) (currently, 30% of the start-up costs and 5% of the annual amount paid by the taxpayer in providing the child care facility). Provides that the taxpayer may coordinate with an independent child care facility to provide care for the children of employees. Effective immediately. LRB104 19609 HLH 33058 b A BILL FOR SB3785 LRB104 19609 HLH 33058 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 Sections 210 and 210.5 as follows: 6 (35 ILCS 5/210) 7 Sec. 210. Dependent care assistance program tax credit. 8 (a) Beginning with tax years ending on or after June 30, 9 1995, each taxpayer who is primarily engaged in manufacturing 10 is entitled to a credit against the tax imposed by subsections 11 (a) and (b) of Section 201 in an amount equal to 5% of the 12 amount of expenditures by the taxpayer in the tax year for 13 which the credit is claimed, reported pursuant to Section 14 129(d)(7) of the Internal Revenue Code, to provide in the 15 Illinois premises of the taxpayer's workplace an on-site 16 facility dependent care assistance program under Section 129 17 of the Internal Revenue Code. 18 (b) If the amount of credit exceeds the tax liability for 19 the year, the excess may be carried forward and applied to the 20 tax liability of the 2 taxable years following the excess 21 credit year. The credit shall be applied to the earliest year 22 for which there is a tax liability. If there are credits from 23 more than one tax year that are available to offset a SB3785 - 2 - LRB104 19609 HLH 33058 b 1 liability, the earlier credit shall be applied first. 2 (c) A taxpayer claiming the credit provided by this 3 Section shall maintain and record such information as the 4 Department may require by regulation regarding the dependent 5 care assistance program for which credit is claimed. When 6 claiming the credit provided by this Section, the taxpayer 7 shall provide such information regarding the taxpayer's 8 provision of a dependent care assistance program under Section 9 129 of the Internal Revenue Code. 10 (d) If a taxpayer claims a credit under this Section for a 11 taxable year, then the taxpayer may not also claim a credit 12 under Section 210.5 for the same taxable year. 13 (Source: P.A. 88-505.) 14 (35 ILCS 5/210.5) 15 Sec. 210.5. Tax credit for employee child care. 16 (a) Each corporate taxpayer is entitled to a credit 17 against the tax imposed by subsections (a) and (b) of Section 18 201 as provided in this Section. For taxable years ending on or 19 after December 31, 2000 and on or before December 31, 2004, the 20 amount of the credit shall be equal to: (1) 30% of the start-up 21 costs expended by the corporate taxpayer to provide a child 22 care facility for the children of its employees; and (2) 5% of 23 the annual amount paid by the corporate taxpayer in providing 24 the child care facility for the children of its employees. For 25 taxable years ending after December 31, 2004 and prior to SB3785 - 3 - LRB104 19609 HLH 33058 b 1 December 31, 2007, the amount of the credit shall be equal to 2 5% of the annual amount paid by the corporate taxpayer in 3 providing the child care facility for the children of its 4 employees. For taxable years ending on or after December 31, 5 2007 and before December 31, 2026, the amount of the credit 6 shall be equal to: (1) 30% of the start-up costs expended by 7 the corporate taxpayer to provide a child care facility for 8 the children of its employees; and (2) 5% of the annual amount 9 paid by the corporate taxpayer in providing the child care 10 facility for the children of its employees. For taxable years 11 ending on or after December 31, 2026, the amount of the credit 12 shall be equal to: (1) 50% of the start-up costs expended by 13 the corporate taxpayer to provide a child care facility for 14 the children of its employees; and (2) 20% of the annual amount 15 paid by the corporate taxpayer to (i) provide an on-site child 16 care facility for the children of its employees, (ii) provide 17 child care offsite for the children of its employees, or (iii) 18 a combination of (i) and (ii). This amendatory Act of the 104th 19 General Assembly is not intended to make any substantive 20 changes with respect to taxable years ending prior to December 21 31, 2026. in an amount equal to (i) for taxable years ending on 22 or after December 31, 2000 and on or before December 31, 2004 23 and for taxable years ending on or after December 31, 2007, 30% 24 of the start-up costs expended by the corporate taxpayer to 25 provide a child care facility for the children of its 26 employees and (ii) for taxable years ending on or after SB3785 - 4 - LRB104 19609 HLH 33058 b 1 December 31, 2000, 5% of the annual amount paid by the 2 corporate taxpayer in providing the child care facility for 3 the children of its employees. The provisions of Section 250 4 do not apply to the credits allowed under this Section. If the 5 5% credit authorized under item (ii) of this Section 6 subsection is claimed, the 5% credit authorized under Section 7 210 cannot also be claimed. 8 To receive the tax credit under this Section a corporate 9 taxpayer may do one or more of the following: it may either 10 independently provide and operate a child care facility for 11 the children of its employees ; or it may join in a partnership 12 with one or more other corporations to jointly provide and 13 operate a child care facility for the children of employees of 14 the corporations in the partnership ; or it may coordinate with 15 an independent child care facility to provide care for the 16 children of employees . 17 (b) The tax credit may not reduce the taxpayer's liability 18 to less than zero. If the amount of the tax credit exceeds the 19 tax liability for the year, the excess may be carried forward 20 and applied to the tax liability of the 5 taxable years 21 following the excess credit year. The credit must be applied 22 to the earliest year for which there is a tax liability. If 23 there are credits from more than one tax year that are 24 available to offset a liability, then the earlier credit must 25 be applied first. 26 (c) As used in this Section, "start-up costs" means SB3785 - 5 - LRB104 19609 HLH 33058 b 1 planning, site-preparation, construction, renovation, or 2 acquisition of a child care facility. As used in this Section, 3 "child care facility" is limited to a child care facility 4 located in Illinois. 5 (d) A corporate taxpayer claiming the credit provided by 6 this Section shall maintain and record such information as the 7 Department may require by rule regarding the child care 8 facility for which the credit is claimed. 9 (Source: P.A. 95-648, eff. 10-11-07.) 10 Section 99. Effective date. This Act takes effect upon 11 becoming law. 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