Illinois 2023-2024 Regular Session

Illinois Senate Bill SB3474

Introduced
2/8/24  
Refer
2/8/24  
Refer
2/20/24  

Caption

INC TX-TECHNOLOGY CREDITS

Impact

The bill amends the Illinois Income Tax Act by not only establishing the new tax credit but also extending existing research and development credits through the year 2037. This extension is significant in providing a stable framework for companies considering long-term investments in research and innovation. By fostering a conducive environment for advanced technological development, SB3474 is expected to attract businesses and researchers to the state, thereby stimulating job creation and economic growth. It aligns with national trends toward enhancing competitive capabilities in quantum computing and related sciences.

Summary

SB3474 introduces the Quantum Information Science Research and Development Tax Credit Program, aimed at increasing investment and research in quantum information science within the state of Illinois. Specifically, it grants a tax credit equivalent to 13% of qualifying expenses incurred in the area of quantum information science by taxpayers during the taxable year. This initiative reflects an ongoing effort to position Illinois as a leader in quantum technology and related fields, promoting advancements that could be pivotal for the state’s economic landscape. The program is designed to incentivize private investment in a cutting-edge sector that has significant future potential.

Contention

While the bill is largely supported for its potential economic benefits, there are concerns regarding the allocation of state resources and the long-term financial implications of increasing tax credits. Some lawmakers question whether the projected benefits of attracting quantum science firms will outweigh the costs associated with the credits. Additionally, there is ongoing debate around whether continued extensions of tax credits in various sectors might lead to budgetary constraints in other essential state-funded programs. Thus, while the bill seeks to innovate and lead in a burgeoning field, these underlying issues of fiscal responsibility and strategic planning may present points of contention.

Companion Bills

No companion bills found.

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