· IL legislature · 104th

INC TAX-CHILD CARE

Amends the Illinois Income Tax Act. Provides that the tax credit for employee child care shall be (i) 30% of the start-up costs expended by the corporate taxpayer to provide a child care facility for the children of its employees and (ii) 10% (currently, 5%) of the annual amount paid by the corporate taxpayer in pro…

Sponsor

Javier Cervantes (D-IL)

Introduced

2026-02-04

Policy area

Taxation

Latest action

Rule 2-10 Committee Deadline Established As April 24, 2026