SB 3792 Illinois Senate · 104th Regular Session

INC TX-DEDUCTION FOR TIPS

Summary
Amends the Illinois Income Tax Act. Creates an income tax deduction for gratuities that are included in the taxpayer's federal adjusted gross income. Effective immediately.
Bill status in committee 1 of 4 stages cleared
Introduction
Feb 2026
Committee Review
Floor Vote
Governor
Introduced Feb 5, 2026 Last action Jul 9, 2026
Floor votes

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Full legislative history

Actions timeline

Total actions
9
Key actions
0
Committee
1
Feb 5, 2026
Committee
Referred to Assignments
upper
1 primary · 6 co-sponsors

Sponsors