INC TX-BEEKEEPERS

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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
SB4007

Introduced 2/6/2026, by Sen. Julie A. Morrison

SYNOPSIS AS INTRODUCED:

35 ILCS 5/232

Amends the Illinois Income Tax Act. Provides that any individual or
entity that engages in beekeeping at a qualified beekeeping property
during the taxable year shall be entitled to an income tax credit equal to
the lesser of 100% of the liability insurance premiums paid by that
individual or entity during the taxable year in connection with the
qualified beekeeping property or $1,000.
LRB104 20754 HLH 34258 b

A BILL FOR

SB4007
LRB104 20754 HLH 34258 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 232 as follows:

6

(35 ILCS 5/232)
7

Sec. 232.
Tax credit for agritourism liability insurance.

8

(a) For taxable years beginning on or after January 1,
9
2022 and ending on or before December 31, 2023, any individual
10
or entity that operates an agritourism operation in the State
11
during the taxable year shall be entitled to a tax credit
12
against the tax imposed by subsections (a) and (b) of Section
13
201 equal to the lesser of 100% of the liability insurance
14
premiums paid by that individual or entity during the taxable
15
year or $1,000.
For taxable years beginning on or after
16
January 1, 2027, any individual or entity that engages in
17
beekeeping at a qualified beekeeping property during the
18
taxable year shall be entitled to a tax credit against the tax
19
imposed by subsections (a) and (b) of Section 201 equal to the
20
lesser of (i) 100% of the liability insurance premiums paid by
21
that individual or entity during the taxable year in
22
connection with the qualified beekeeping property or (ii)
23
$1,000.
To claim the credit, the taxpayer must apply to the

SB4007
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LRB104 20754 HLH 34258 b
1
Department of Agriculture for a certificate of credit in the
2
form and manner required by the Department of Agriculture by
3
rule. If granted, the taxpayer shall attach a copy of the
4
certificate of credit to his or her Illinois income tax return
5
for the taxable year. The total amount of credits that may be
6
awarded by the Department of Agriculture may not exceed
7
$1,000,000 in any calendar year.
8

(b) For the purposes of this Section:
9

"Agricultural property" means property that is used in
10
whole or in part for production agriculture, as defined in
11
Section 3-35 of the Use Tax Act, or used in connection with one
12
or more of the following:
13

(1) the growing and harvesting of crops;
14

(2) the feeding, breeding, and management of
15

livestock;
16

(3) dairying or any other agricultural or
17

horticultural use or combination of those uses, including,
18

but not limited to, the harvesting of hay, grain, fruit,
19

or truck or vegetable crops, or floriculture, mushroom
20

growing, plant or tree nurseries, orchards, forestry, sod
21

farming, or greenhouses; or
22

(4) the keeping, raising, and feeding of livestock or
23

poultry, including dairying, poultry, swine, sheep, beef
24

cattle, ponies or horses, fur farming, bees, fish and
25

wildlife farming.
26

"Agritourism activities" includes, but is not limited to,

SB4007
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LRB104 20754 HLH 34258 b
1
the following:
2

(1) historic, cultural, and on-site educational
3

programs;
4

(2) guided and self-guided tours, including school
5

tours;
6

(3) animal exhibitions or petting zoos;
7

(4) agricultural crop mazes, such as corn or flower
8

mazes;
9

(5) harvest-your-own or U-pick operations;
10

(6) horseback or pony rides; and
11

(7) hayrides or sleigh rides.
12

"Agritourism activities" does not include the following
13
activities:
14

(1) hunting;
15

(2) fishing;
16

(3) amusement rides;
17

(4) rodeos;
18

(5) off-road biking or motorized off-highway or
19

all-terrain vehicle activities;
20

(6) boating, swimming, canoeing, hiking, camping,
21

skiing, bounce houses, or similar activities; or
22

(7) entertainment venues such as weddings or concerts.
23

"Agritourism operation" means an individual or entity that
24
carries out agricultural activities on agricultural property
25
and allows members of the general public, for recreational,
26
entertainment, or educational purposes, to view or enjoy those

SB4007
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LRB104 20754 HLH 34258 b
1
activities.
2

"Qualified beekeeping property" means property located in
3
the State that encompasses between 5 and 20 acres and has 6 or
4
more but not more than 12 active beehives.

5

(c) If the taxpayer is a partnership or Subchapter S
6
corporation, the credit shall be allowed to the partners or
7
shareholders in accordance with the determination of income
8
and distributive share of income under Sections 702 and 704
9
and Subchapter S of the Internal Revenue Code.
10

(d) In no event shall a credit under this Section reduce
11
the taxpayer's liability to less than zero. If the amount of
12
the credit exceeds the tax liability for the year, the excess
13
may be carried forward and applied to the tax liability of the
14
5 taxable years following the excess credit year. The tax
15
credit shall be applied to the earliest year for which there is
16
a tax liability. If there are credits for more than one year
17
that are available to offset a liability, the earlier credit
18
shall be applied first.
19
(Source: P.A. 102-700, eff. 4-19-22; 103-154, eff. 6-30-23.)

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