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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
SB3853

Introduced 2/6/2026, by Sen. John F. Curran

SYNOPSIS AS INTRODUCED:

35 ILCS 5/704A

Amends the Illinois Income Tax Act. Provides that a withholding
credit based on the minimum wage applies on a permanent basis (currently,
the credit sunsets on December 31, 2026 for employers with 50 or fewer
employees but more than 5 employees, and the credit sunsets on December 31,
2027 for employers with no more than 5 employees). Effective immediately.
LRB104 17145 HLH 30564 b

A BILL FOR

SB3853
LRB104 17145 HLH 30564 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 704A as follows:

6

(35 ILCS 5/704A)
7

Sec. 704A.
Employer's return and payment of tax withheld.
8

(a) In general, every employer who deducts and withholds
9
or is required to deduct and withhold tax under this Act on or
10
after January 1, 2008 shall make those payments and returns as
11
provided in this Section.
12

(b) Returns. Every employer shall, in the form and manner
13
required by the Department, make returns with respect to taxes
14
withheld or required to be withheld under this Article 7 for
15
each quarter beginning on or after January 1, 2008, on or
16
before the last day of the first month following the close of
17
that quarter.
18

(c) Payments. With respect to amounts withheld or required
19
to be withheld on or after January 1, 2008:
20

(1) Semi-weekly payments. For each calendar year, each
21

employer who withheld or was required to withhold more
22

than $12,000 during the one-year period ending on June 30
23

of the immediately preceding calendar year, payment must

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be made:
2

(A) on or before each Friday of the calendar year,
3

for taxes withheld or required to be withheld on the
4

immediately preceding Saturday, Sunday, Monday, or
5

Tuesday;
6

(B) on or before each Wednesday of the calendar
7

year, for taxes withheld or required to be withheld on
8

the immediately preceding Wednesday, Thursday, or
9

Friday.
10

Beginning with calendar year 2011, payments made under
11

this paragraph (1) of subsection (c) must be made by
12

electronic funds transfer.
13

(2) Semi-weekly payments. Any employer who withholds
14

or is required to withhold more than $12,000 in any
15

quarter of a calendar year is required to make payments on
16

the dates set forth under item (1) of this subsection (c)
17

for each remaining quarter of that calendar year and for
18

the subsequent calendar year.
19

(3) Monthly payments. Each employer, other than an
20

employer described in items (1) or (2) of this subsection,
21

shall pay to the Department, on or before the 15th day of
22

each month the taxes withheld or required to be withheld
23

during the immediately preceding month.
24

(4) Payments with returns. Each employer shall pay to
25

the Department, on or before the due date for each return
26

required to be filed under this Section, any tax withheld

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or required to be withheld during the period for which the
2

return is due and not previously paid to the Department.
3

(d) Regulatory authority. The Department may, by rule:
4

(1) Permit employers, in lieu of the requirements of
5

subsections (b) and (c), to file annual returns due on or
6

before January 31 of the year for taxes withheld or
7

required to be withheld during the previous calendar year
8

and, if the aggregate amounts required to be withheld by
9

the employer under this Article 7 (other than amounts
10

required to be withheld under Section 709.5) do not exceed
11

$1,000 for the previous calendar year, to pay the taxes
12

required to be shown on each such return no later than the
13

due date for such return.
14

(2) Provide that any payment required to be made under
15

subsection (c)(1) or (c)(2) is deemed to be timely to the
16

extent paid by electronic funds transfer on or before the
17

due date for deposit of federal income taxes withheld
18

from, or federal employment taxes due with respect to, the
19

wages from which the Illinois taxes were withheld.
20

(3) Designate one or more depositories to which
21

payment of taxes required to be withheld under this
22

Article 7 must be paid by some or all employers.
23

(4) Increase the threshold dollar amounts at which
24

employers are required to make semi-weekly payments under
25

subsection (c)(1) or (c)(2).
26

(e) Annual return and payment. Every employer who deducts

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and withholds or is required to deduct and withhold tax from a
2
person engaged in domestic service employment, as that term is
3
defined in Section 3510 of the Internal Revenue Code, may
4
comply with the requirements of this Section with respect to
5
such employees by filing an annual return and paying the taxes
6
required to be deducted and withheld on or before the 15th day
7
of the fourth month following the close of the employer's
8
taxable year. The Department may allow the employer's return
9
to be submitted with the employer's individual income tax
10
return or to be submitted with a return due from the employer
11
under Section 1400.2 of the Unemployment Insurance Act.
12

(f) Magnetic media and electronic filing. With respect to
13
taxes withheld in calendar years prior to 2017, any W-2 Form
14
that, under the Internal Revenue Code and regulations
15
promulgated thereunder, is required to be submitted to the
16
Internal Revenue Service on magnetic media or electronically
17
must also be submitted to the Department on magnetic media or
18
electronically for Illinois purposes, if required by the
19
Department.
20

With respect to taxes withheld in 2017 and subsequent
21
calendar years, the Department may, by rule, require that any
22
return (including any amended return) under this Section and
23
any W-2 Form that is required to be submitted to the Department
24
must be submitted on magnetic media or electronically.
25

The due date for submitting W-2 Forms shall be as
26
prescribed by the Department by rule.

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(g) For amounts deducted or withheld after December 31,
2
2009, a taxpayer who makes an election under subsection (f) of
3
Section 5-15 of the Economic Development for a Growing Economy
4
Tax Credit Act for a taxable year shall be allowed a credit
5
against payments due under this Section for amounts withheld
6
during the first calendar year beginning after the end of that
7
taxable year equal to the amount of the credit for the
8
incremental income tax attributable to full-time employees of
9
the taxpayer awarded to the taxpayer by the Department of
10
Commerce and Economic Opportunity under the Economic
11
Development for a Growing Economy Tax Credit Act for the
12
taxable year and credits not previously claimed and allowed to
13
be carried forward under Section 211(4) of this Act as
14
provided in subsection (f) of Section 5-15 of the Economic
15
Development for a Growing Economy Tax Credit Act. The credit
16
or credits may not reduce the taxpayer's obligation for any
17
payment due under this Section to less than zero. If the amount
18
of the credit or credits exceeds the total payments due under
19
this Section with respect to amounts withheld during the
20
calendar year, the excess may be carried forward and applied
21
against the taxpayer's liability under this Section in the
22
succeeding calendar years as allowed to be carried forward
23
under paragraph (4) of Section 211 of this Act. The credit or
24
credits shall be applied to the earliest year for which there
25
is a tax liability. If there are credits from more than one
26
taxable year that are available to offset a liability, the

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earlier credit shall be applied first. Each employer who
2
deducts and withholds or is required to deduct and withhold
3
tax under this Act and who retains income tax withholdings
4
under subsection (f) of Section 5-15 of the Economic
5
Development for a Growing Economy Tax Credit Act must make a
6
return with respect to such taxes and retained amounts in the
7
form and manner that the Department, by rule, requires and pay
8
to the Department or to a depositary designated by the
9
Department those withheld taxes not retained by the taxpayer.
10
For purposes of this subsection (g), the term taxpayer shall
11
include taxpayer and members of the taxpayer's unitary
12
business group as defined under paragraph (27) of subsection
13
(a) of Section 1501 of this Act. This Section is exempt from
14
the provisions of Section 250 of this Act. No credit awarded
15
under the Economic Development for a Growing Economy Tax
16
Credit Act for agreements entered into on or after January 1,
17
2015 may be credited against payments due under this Section.
18

(g-1) For amounts deducted or withheld after December 31,
19
2024, a taxpayer who makes an election under the Reimagining
20
Energy and Vehicles in Illinois Act shall be allowed a credit
21
against payments due under this Section for amounts withheld
22
during the first quarterly reporting period beginning after
23
the certificate is issued equal to the portion of the REV
24
Illinois Credit attributable to the incremental income tax
25
attributable to new employees and retained employees as
26
certified by the Department of Commerce and Economic

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Opportunity pursuant to an agreement with the taxpayer under
2
the Reimagining Energy and Vehicles in Illinois Act for the
3
taxable year. The credit or credits may not reduce the
4
taxpayer's obligation for any payment due under this Section
5
to less than zero. If the amount of the credit or credits
6
exceeds the total payments due under this Section with respect
7
to amounts withheld during the quarterly reporting period, the
8
excess may be carried forward and applied against the
9
taxpayer's liability under this Section in the succeeding
10
quarterly reporting period as allowed to be carried forward
11
under paragraph (4) of Section 211 of this Act. The credit or
12
credits shall be applied to the earliest quarterly reporting
13
period for which there is a tax liability. If there are credits
14
from more than one quarterly reporting period that are
15
available to offset a liability, the earlier credit shall be
16
applied first. Each employer who deducts and withholds or is
17
required to deduct and withhold tax under this Act and who
18
retains income tax withholdings this subsection must make a
19
return with respect to such taxes and retained amounts in the
20
form and manner that the Department, by rule, requires and pay
21
to the Department or to a depositary designated by the
22
Department those withheld taxes not retained by the taxpayer.
23
For purposes of this subsection (g-1), the term taxpayer shall
24
include taxpayer and members of the taxpayer's unitary
25
business group as defined under paragraph (27) of subsection
26
(a) of Section 1501 of this Act. This Section is exempt from

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the provisions of Section 250 of this Act.
2

(g-2) For amounts deducted or withheld after December 31,
3
2024, a taxpayer who makes an election under the Manufacturing
4
Illinois Chips for Real Opportunity (MICRO) Act shall be
5
allowed a credit against payments due under this Section for
6
amounts withheld during the first quarterly reporting period
7
beginning after the certificate is issued equal to the portion
8
of the MICRO Illinois Credit attributable to the incremental
9
income tax attributable to new employees and retained
10
employees as certified by the Department of Commerce and
11
Economic Opportunity pursuant to an agreement with the
12
taxpayer under the Manufacturing Illinois Chips for Real
13
Opportunity (MICRO) Act for the taxable year. The credit or
14
credits may not reduce the taxpayer's obligation for any
15
payment due under this Section to less than zero. If the amount
16
of the credit or credits exceeds the total payments due under
17
this Section with respect to amounts withheld during the
18
quarterly reporting period, the excess may be carried forward
19
and applied against the taxpayer's liability under this
20
Section in the succeeding quarterly reporting period as
21
allowed to be carried forward under paragraph (4) of Section
22
211 of this Act. The credit or credits shall be applied to the
23
earliest quarterly reporting period for which there is a tax
24
liability. If there are credits from more than one quarterly
25
reporting period that are available to offset a liability, the
26
earlier credit shall be applied first. Each employer who

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deducts and withholds or is required to deduct and withhold
2
tax under this Act and who retains income tax withholdings
3
this subsection must make a return with respect to such taxes
4
and retained amounts in the form and manner that the
5
Department, by rule, requires and pay to the Department or to a
6
depositary designated by the Department those withheld taxes
7
not retained by the taxpayer. For purposes of this subsection,
8
the term taxpayer shall include taxpayer and members of the
9
taxpayer's unitary business group as defined under paragraph
10
(27) of subsection (a) of Section 1501 of this Act. This
11
Section is exempt from the provisions of Section 250 of this
12
Act.
13

(h) An employer may claim a credit against payments due
14
under this Section for amounts withheld during the first
15
calendar year ending after the date on which a tax credit
16
certificate was issued under Section 35 of the Small Business
17
Job Creation Tax Credit Act. The credit shall be equal to the
18
amount shown on the certificate, but may not reduce the
19
taxpayer's obligation for any payment due under this Section
20
to less than zero. If the amount of the credit exceeds the
21
total payments due under this Section with respect to amounts
22
withheld during the calendar year, the excess may be carried
23
forward and applied against the taxpayer's liability under
24
this Section in the 5 succeeding calendar years. The credit
25
shall be applied to the earliest year for which there is a tax
26
liability. If there are credits from more than one calendar

SB3853
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1
year that are available to offset a liability, the earlier
2
credit shall be applied first. This Section is exempt from the
3
provisions of Section 250 of this Act.
4

(i) Each employer with 50 or fewer full-time equivalent
5
employees during the reporting period may claim a credit
6
against the payments due under this Section for each qualified
7
employee in an amount equal to the maximum credit allowable.
8
The credit may be taken against payments due for reporting
9
periods that begin on or after January 1, 2020
, and end on or
10
before December 31, 2027
. An employer may not claim a credit
11
for an employee who has worked fewer than 90 consecutive days
12
immediately preceding the reporting period; however, such
13
credits may accrue during that 90-day period and be claimed
14
against payments under this Section for future reporting
15
periods after the employee has worked for the employer at
16
least 90 consecutive days. In no event may the credit exceed
17
the employer's liability for the reporting period. Each
18
employer who deducts and withholds or is required to deduct
19
and withhold tax under this Act and who retains income tax
20
withholdings under this subsection must make a return with
21
respect to such taxes and retained amounts in the form and
22
manner that the Department, by rule, requires and pay to the
23
Department or to a depositary designated by the Department
24
those withheld taxes not retained by the employer.
25

For each reporting period, the employer may not claim a
26
credit or credits for more employees than the number of

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employees making less than the minimum or reduced wage for the
2
current calendar year during the last reporting period of the
3
preceding calendar year. Notwithstanding any other provision
4
of this subsection, an employer shall not be eligible for
5
credits for a reporting period unless the average wage paid by
6
the employer per employee for all employees making less than
7
$55,000 during the reporting period is greater than the
8
average wage paid by the employer per employee for all
9
employees making less than $55,000 during the same reporting
10
period of the prior calendar year.
11

This subsection (i) is exempt from the provisions of
12
Section 250.

13

For purposes of this subsection (i):
14

"Compensation paid in Illinois" has the meaning ascribed
15
to that term under Section 304(a)(2)(B) of this Act.
16

"Employer" and "employee" have the meaning ascribed to
17
those terms in the Minimum Wage Law, except that "employee"
18
also includes employees who work for an employer with fewer
19
than 4 employees. Employers that operate more than one
20
establishment pursuant to a franchise agreement or that
21
constitute members of a unitary business group shall aggregate
22
their employees for purposes of determining eligibility for
23
the credit.
24

"Full-time equivalent employees" means the ratio of the
25
number of paid hours during the reporting period and the
26
number of working hours in that period.

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"Maximum credit" means the percentage listed below of the
2
difference between the amount of compensation paid in Illinois
3
to employees who are paid not more than the required minimum
4
wage reduced by the amount of compensation paid in Illinois to
5
employees who were paid less than the current required minimum
6
wage during the reporting period prior to each increase in the
7
required minimum wage on January 1. If an employer pays an
8
employee more than the required minimum wage and that employee
9
previously earned less than the required minimum wage, the
10
employer may include the portion that does not exceed the
11
required minimum wage as compensation paid in Illinois to
12
employees who are paid not more than the required minimum
13
wage.
14

(1) 25% for reporting periods beginning on or after
15

January 1, 2020 and ending on or before December 31, 2020;
16

(2) 21% for reporting periods beginning on or after
17

January 1, 2021 and ending on or before December 31, 2021;
18

(3) 17% for reporting periods beginning on or after
19

January 1, 2022 and ending on or before December 31, 2022;
20

(4) 13% for reporting periods beginning on or after
21

January 1, 2023 and ending on or before December 31, 2023;
22

(5) 9% for reporting periods beginning on or after
23

January 1, 2024 and ending on or before December 31, 2024;
24

(6) 5% for reporting periods beginning on or after
25

January 1, 2025
and ending on or before December 31, 2025
.
26

The amount computed under this subsection may continue to

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be claimed for reporting periods beginning on or after January
2
1, 2026 and:

3

(A) ending on or before December 31, 2026 for
4

employers with more than 5 employees; or
5

(B) ending on or before December 31, 2027 for
6

employers with no more than 5 employees.

7

"Qualified employee" means an employee who is paid not
8
more than the required minimum wage and has an average wage
9
paid per hour by the employer during the reporting period
10
equal to or greater than his or her average wage paid per hour
11
by the employer during each reporting period for the
12
immediately preceding 12 months. A new qualified employee is
13
deemed to have earned the required minimum wage in the
14
preceding reporting period.
15

"Reporting period" means the quarter for which a return is
16
required to be filed under subsection (b) of this Section.
17

(j) For reporting periods beginning on or after January 1,
18
2023, if a private employer grants all of its employees the
19
option of taking a paid leave of absence of at least 30 days
20
for the purpose of serving as an organ donor or bone marrow
21
donor, then the private employer may take a credit against the
22
payments due under this Section in an amount equal to the
23
amount withheld under this Section with respect to wages paid
24
while the employee is on organ donation leave, not to exceed
25
$1,000 in withholdings for each employee who takes organ
26
donation leave. To be eligible for the credit, such a leave of

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absence must be taken without loss of pay, vacation time,
2
compensatory time, personal days, or sick time for at least
3
the first 30 days of the leave of absence. The private employer
4
shall adopt rules governing organ donation leave, including
5
rules that (i) establish conditions and procedures for
6
requesting and approving leave and (ii) require medical
7
documentation of the proposed organ or bone marrow donation
8
before leave is approved by the private employer. A private
9
employer must provide, in the manner required by the
10
Department, documentation from the employee's medical
11
provider, which the private employer receives from the
12
employee, that verifies the employee's organ donation. The
13
private employer must also provide, in the manner required by
14
the Department, documentation that shows that a qualifying
15
organ donor leave policy was in place and offered to all
16
qualifying employees at the time the leave was taken. For the
17
private employer to receive the tax credit, the employee
18
taking organ donor leave must allow for the applicable medical
19
records to be disclosed to the Department. If the private
20
employer cannot provide the required documentation to the
21
Department, then the private employer is ineligible for the
22
credit under this Section. A private employer must also
23
provide, in the form required by the Department, any
24
additional documentation or information required by the
25
Department to administer the credit under this Section. The
26
credit under this subsection (j) shall be taken within one

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1
year after the date upon which the organ donation leave
2
begins. If the leave taken spans into a second tax year, the
3
employer qualifies for the allowable credit in the later of
4
the 2 years. If the amount of credit exceeds the tax liability
5
for the year, the excess may be carried and applied to the tax
6
liability for the 3 taxable years following the excess credit
7
year. The tax credit shall be applied to the earliest year for
8
which there is a tax liability. If there are credits for more
9
than one year that are available to offset liability, the
10
earlier credit shall be applied first.
11

Nothing in this subsection (j) prohibits a private
12
employer from providing an unpaid leave of absence to its
13
employees for the purpose of serving as an organ donor or bone
14
marrow donor; however, if the employer's policy provides for
15
fewer than 30 days of paid leave for organ or bone marrow
16
donation, then the employer shall not be eligible for the
17
credit under this Section.
18

As used in this subsection (j):
19

"Organ" means any biological tissue of the human body that
20
may be donated by a living donor, including, but not limited
21
to, the kidney, liver, lung, pancreas, intestine, bone, skin,
22
or any subpart of those organs.
23

"Organ donor" means a person from whose body an organ is
24
taken to be transferred to the body of another person.
25

"Private employer" means a sole proprietorship,
26
corporation, partnership, limited liability company, or other

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1
entity with one or more employees. "Private employer" does not
2
include a municipality, county, State agency, or other public
3
employer.
4

This subsection (j) is exempt from the provisions of
5
Section 250 of this Act.
6

(k) For reporting periods beginning on or after January 1,
7
2025 and before January 1, 2027, an employer may claim a credit
8
against payments due under this Section for amounts withheld
9
during the first reporting period to occur after the date on
10
which a tax credit certificate is issued for a non-profit
11
theater production under Section 10 of the Live Theater
12
Production Tax Credit Act. The credit shall be equal to the
13
amount shown on the certificate, but may not reduce the
14
taxpayer's obligation for any payment due under this Article
15
to less than zero. If the amount of the credit exceeds the
16
total amount due under this Article with respect to amounts
17
withheld during the first reporting period to occur after the
18
date on which a tax credit certificate is issued, the excess
19
may be carried forward and applied against the taxpayer's
20
liability under this Section for reporting periods that occur
21
in the 5 succeeding calendar years. The excess credit shall be
22
applied to the earliest reporting period for which there is a
23
payment due under this Article. If there are credits from more
24
than one reporting period that are available to offset a
25
liability, the earlier credit shall be applied first. The
26
Department of Revenue, in cooperation with the Department of

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1
Commerce and Economic Opportunity, shall adopt rules to
2
enforce and administer the provisions of this subsection.
3

(l) A taxpayer who is issued a certificate under the Local
4
Journalism Sustainability Act for a taxable year shall be
5
allowed a credit against payments due under this Section as
6
provided in that Act.
7
(Source: P.A. 103-592, Article 40, Section 40-900, eff.
8
6-7-24; 103-592, Article 45, Section 45-10, eff. 6-7-24;
9
104-417, eff. 8-15-25.)

10

Section 99.
Effective date.
This Act takes effect upon
11
becoming law.

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