· IL legislature · 104th

INC TX-CHILD CARE

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…

Sponsor

Darby Hills (R-IL)

Introduced

2026-02-05

Policy area

Taxation

Latest action

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