Straight-ahead summaries built from the official bill text. We keep the source links front and center and leave the decision up to you.
SB3788 • 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. Darby A. Hills
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. Jil Tracy
First Reading
Referred to Assignments
INC TX-CHILD CARE
Illinois General Assembly - Full Text of SB3788 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. 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Full Text of SB3788 Home Legislation Full Text SB3788 - 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 SB3788 Introduced 2/5/2026, by Sen. Jil Tracy SYNOPSIS AS INTRODUCED: 35 ILCS 5/246 new Amends the Illinois Income Tax Act. Creates a child care credit in an amount equal to 25% of the federal tax credit for each qualifying child. Effective immediately. LRB104 19587 HLH 33035 b A BILL FOR SB3788 LRB104 19587 HLH 33035 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. Child care credit. 8 (a) For taxable years beginning on or after January 1, 9 2026, each qualified individual taxpayer is entitled to a 10 credit against the tax imposed by subsections (a) and (b) of 11 Section 201 in an amount equal to 25% of the federal tax credit 12 allowed to the taxpayer for each qualifying child for the 13 taxable year under Section 24 of the federal Internal Revenue 14 Code. 15 For a nonresident or part-year resident, the amount of the 16 credit under this Section shall be in proportion to the amount 17 of income attributable to this State. 18 (b) If the amount of the credit exceeds the income tax 19 liability for the applicable tax year, then the excess credit 20 shall be refunded to the taxpayer. The amount of any refunded 21 credit under this Section shall not be included in the 22 taxpayer's income or resources for the purposes of determining 23 eligibility or benefit level in any means-tested benefit SB3788 - 2 - LRB104 19587 HLH 33035 b 1 program administered by a governmental entity, unless required 2 by federal law. 3 (c) For purposes of this Section: 4 "Qualified individual taxpayer" means a taxpayer who 5 may claim one or more qualifying children as dependents 6 and whose federal adjusted gross income is less than or 7 equal to the threshold amount, as defined in Section 24 of 8 the Internal Revenue Code. 9 "Qualifying child" means a child who is 13 years of 10 age or younger and who may be claimed as a dependent on the 11 taxpayer's federal income tax return under the Internal 12 Revenue Code. 13 (d) This Section is exempt from the provisions of Section 14 250. 15 Section 99. Effective date. This Act takes effect upon 16 becoming law. 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