HB 5527 Illinois House · 104th Regular Session

INC TAX-R AND D CREDIT

Summary
Amends the Illinois Income Tax Act. Increases the amount of the research and development credit by calculating the increase in the taxpayer's research activities in the State over 50% (currently, 100%) of the qualifying expenditures for the base period. Effective immediately.
Bill status in committee 1 of 4 stages cleared
Introduction
Feb 2026
Committee Review
Floor Vote
Governor
Introduced Feb 6, 2026 Last action Mar 2, 2026
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Full legislative history

Actions timeline

Total actions
4
Key actions
0
Committee
1
Feb 13, 2026
Committee
Referred to Rules Committee
lower
1 primary · 1 co-sponsor

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