Budget & Taxes

in committee · Illinois · House May 21, 2026

HB 1819: SMALL BUSINESS TAX CREDIT

Amends the Small Business Job Creation Tax Credit Act. Renews the program for incentive periods beginning on or after July 1, 2018 and ending on or before June 30, 2025. Removes language concerning the Put Illinois to Work Program for the second series of incentive periods. Provides that the term "full-time employee" means an individual who is employed for a basic wage for at least 35 hours each week (currently, employed for a basic wage for at least 35 hours each week or renders any other standard of service generally accepted by industry custom or practice as full-time employment). Provides that a net increase in the number of full-time Illinois employees shall be treated as continuous if a different new employee is hired as a replacement within 8 weeks after the position becomes vacant (currently, a reasonable time). Effective immediately.

Topics ✓ Budget & TaxesSupports Budget & TaxesRenews small business tax credit program, providing tax relief and supporting business growth through extended incentives.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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in committee · Illinois · House Apr 17, 2026

HB 5013: NON-PERMANENT STRUCTURE FAIRNE

Amends the Property Tax Code. Provides that, except as provided with respect to mobile homes, a building or structure that is not affixed to or installed on a permanent foundation or connected to utilities for year-round occupancy is not considered real property. Effective immediately.

Topics ✓ Budget & TaxesSupports Budget & TaxesExcludes non-permanent structures from real property classification, reducing tax liability for owners as a form of tax relief.85% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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in committee · Illinois · House Apr 17, 2026

HB 5028: FOREST PRESERVE-REVENUE

Amends the Downstate Forest Preserve District Act. Provides that the Board of the Kendall County Forest Preserve District may impose a tax upon all persons engaged in the business of selling, including leasing, tangible personal property, other than personal property titled or registered with an agency of this State's government, at retail in the county on the gross receipts from the sales made in the course of business to provide revenue to be used by the forest preserve district in that county for general forest preserve district purposes. Provides that the tax may not be imposed on tangible personal property taxed at the 1% rate under the Retailers' Occupation Tax Act. Provides that the tax shall not be imposed on sales of aviation fuel for so long as the revenue use requirements are binding on the board. Provides that the tax and all civil penalties that may be assessed as an incident of the tax shall be collected and enforced by the Department of Revenue. Amends the State Finance Act. Designates the Special Forest Preserve District Retailers and Service Occupation Tax Fund as a special fund in the State Treasury. Makes other changes. Effective immediately.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates new sales tax to fund forest preserve district, directly increasing local government revenue for public services.95% confidence ✓ EnvironmentSupports EnvironmentFunds forest preserve district via sales tax, directly supporting conservation of natural resources through dedicated revenue for district operations.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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in committee · Illinois · House Apr 17, 2026

HB 4841: INC TX-AFFORDABLE HOUSING

HB 4841 permanently extends a 50% tax credit for Illinois taxpayers who donate to affordable housing projects under the Illinois Housing Development Act. It directly affects donors - such as individuals, businesses, and investors - who contribute to qualifying housing developments. The bill removes the previous expiration date (December 31, 2026), making the credit permanent and effective immediately. Taxpayers can apply the credit against state income tax, carry forward excess credits for up to five years, and transfer the credit to eligible projects or other donors.

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends permanent 50% tax credit for affordable housing donations, providing tax relief and incentivizing private funding for essential housing programs.92% confidence ✓ HousingSupports HousingPermanently extends 50% tax credit for donations to affordable housing projects, directly increasing funding for development under Illinois Housing Development Act.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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in committee · Illinois · House Apr 17, 2026

HB 5065: FILM TAX CREDIT-PRODUCTIONS

Amends the Live Theater Production Tax Credit Act. Provides that a pre-Broadway production must have a presentation scheduled for Broadway's Theater District in New York City no later than 18 months after its Illinois presentation (currently, must have a goal of having a presentation scheduled for Broadway's Theater District in New York City after its Illinois presentation). Provides that, if, in any State fiscal year, less than $2,000,000 in credits are awarded for long-run productions and pre-Broadway productions under the Act, then the difference between $2,000,000 and the amount of credits awarded for long-run productions and pre-Broadway productions in that fiscal year may be added to the $2,000,000 in credits allowed to be awarded for commercial Broadway touring shows in that State fiscal year. Amends the Illinois Income Tax Act. Extends the sunset of the live theater production credit until January 1, 2039 (currently, January 1, 2027). Effective immediately.

Topics ✓ Budget & TaxesSupports Budget & TaxesAmends tax credit program for film productions, expanding eligibility criteria to increase tax relief for industry, directly impacting state tax revenue and budget allocation.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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in committee · Illinois · House Apr 17, 2026

HB 2686: REVENUE-LOCAL DISTRIBUTIONS

Amends the State Finance Act and the State Revenue Sharing Act. Provides that certain provisions concerning distributions from the State and Local Sales Tax Reform Fund and from the Local Government Distributive Fund constitute an irrevocable and continuing appropriation. Effective immediately.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill mandates irrevocable appropriations from state tax funds to local governments, securing ongoing funding distributions without cuts or restrictions.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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in committee · Illinois · House Apr 17, 2026

HB 1440: PROP TX-TAX DEEDS

Amends the Property Tax Code. Provides that tax deeds issued to the county as trustee shall be recorded by the county and shall not require a municipal transfer stamp or be subject to any municipal real estate transfer taxes, requirements, or certifications prior to recording.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill removes municipal real estate transfer taxes on county tax deeds, reducing government costs and promoting fiscal efficiency in property tax processing.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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in committee · Illinois · House Apr 17, 2026

HB 1885: FINANCE-LINE ITEM TRANSFERS

Amends the State Finance Act. Provides that transfers among line item appropriations to a State agency from the same State treasury fund shall not exceed 1% of the aggregate amount appropriated to that State agency for the same category of appropriation. Provides that moneys appropriated to a State agency as a result of grants, reimbursements, or matching funds received from an outside party may not be transferred to a different line item appropriation or to a different State agency. Effective immediately.

Topics ✓ Budget & TaxesSupports Budget & TaxesRestricts intra-agency fund transfers to 1% of appropriations, promoting fiscal accountability and preventing misuse of budget funds per State Finance Act amendments.92% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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in committee · Illinois · House Apr 17, 2026

HB 3836: PROP TX-SENIOR HOMESTEAD

Amends the Property Tax Code. Provides that a person may apply for the senior citizens homestead exemption if the person is 64 years of age or older, as long as the person will be 65 years of age during the assessment year for which the exemption is sought. Effective immediately.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax exemption for seniors (64+), reducing tax burden for lower-income seniors, aligning with tax relief support indicators.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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in committee · Illinois · House Apr 17, 2026

HB 1772: ST FINANCE-CANNABIS REG FUND

Amends the State Finance Act. Modifies the allocation of moneys from the Cannabis Regulation Fund. Provides that, of the 8% of funds transferred to the Local Government Distributive Fund, 2% shall be used to fund law enforcement training programs that include (i) the use of de-escalation techniques to prevent or reduce the need for force whenever safe and feasible, (ii) specific training on officer safety techniques including cover, concealment, and time, and (iii) training focused on high risk traffic stops; 2% shall be used for the purchase of body cameras; 2% shall be for law enforcement to use at their discretion; 1% shall be allocated to counties for costs associated with pretrial services; and 1% shall be allocated to counties for costs associated with juvenile expungements.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects cannabis tax revenue to fund law enforcement training programs, advancing fiscal allocation for public safety within budget management.90% confidence ✓ Criminal JusticeSupports Criminal JusticeAllocates 2% of Cannabis Fund for law enforcement training including de-escalation techniques, a key criminal justice reform measure.85% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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