Illinois 2025-2026 Regular Session

Illinois House Bill HB1900 Compare Versions

Only one version of the bill is available at this time.

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1	1	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1900 Introduced , by Rep. Jennifer Sanalitro SYNOPSIS AS INTRODUCED: 35 ILCS 5/246 new Amends the Illinois Income Tax Act. Creates an income tax credit for caregivers who have uncompensated eligible expenditures in connection with the care of an eligible related person during the taxable year. Provides that "eligible related person" means a person who meets certain age and residency requirements, requires assistance with at least one activity of daily living, and qualifies as a dependent, spouse, parent, or other relation of the primary caregiver or has a close association with the primary caregiver, including as a friend or neighbor. Provides that taxpayers shall apply for the credit to the Department on Aging. Sets forth limitations on the amount of the credit. Effective immediately. LRB104 03320 HLH 13342 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1900 Introduced , by Rep. Jennifer Sanalitro SYNOPSIS AS INTRODUCED: 35 ILCS 5/246 new 35 ILCS 5/246 new Amends the Illinois Income Tax Act. Creates an income tax credit for caregivers who have uncompensated eligible expenditures in connection with the care of an eligible related person during the taxable year. Provides that "eligible related person" means a person who meets certain age and residency requirements, requires assistance with at least one activity of daily living, and qualifies as a dependent, spouse, parent, or other relation of the primary caregiver or has a close association with the primary caregiver, including as a friend or neighbor. Provides that taxpayers shall apply for the credit to the Department on Aging. Sets forth limitations on the amount of the credit. Effective immediately. LRB104 03320 HLH 13342 b LRB104 03320 HLH 13342 b A BILL FOR
2	2	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1900 Introduced , by Rep. Jennifer Sanalitro SYNOPSIS AS INTRODUCED:
3	3	35 ILCS 5/246 new 35 ILCS 5/246 new
4	4	35 ILCS 5/246 new
5	5	Amends the Illinois Income Tax Act. Creates an income tax credit for caregivers who have uncompensated eligible expenditures in connection with the care of an eligible related person during the taxable year. Provides that "eligible related person" means a person who meets certain age and residency requirements, requires assistance with at least one activity of daily living, and qualifies as a dependent, spouse, parent, or other relation of the primary caregiver or has a close association with the primary caregiver, including as a friend or neighbor. Provides that taxpayers shall apply for the credit to the Department on Aging. Sets forth limitations on the amount of the credit. Effective immediately.
6	6	LRB104 03320 HLH 13342 b LRB104 03320 HLH 13342 b
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8	8	A BILL FOR
9	9	HB1900LRB104 03320 HLH 13342 b HB1900 LRB104 03320 HLH 13342 b
10	10	HB1900 LRB104 03320 HLH 13342 b
11	11	1 AN ACT concerning revenue.
12	12	2 Be it enacted by the People of the State of Illinois,
13	13	3 represented in the General Assembly:
14	14	4 Section 5. The Illinois Income Tax Act is amended by
15	15	5 adding Section 246 as follows:
16	16	6 (35 ILCS 5/246 new)
17	17	7 Sec. 246. Caregiver tax credit.
18	18	8 (a) As used in this Section:
19	19	9 "Activities of daily living" means everyday functions and
20	20	10 activities that individuals usually perform without help,
21	21	11 including, but not limited to, bathing, continence, dressing,
22	22	12 eating, toileting, and transferring.
23	23	13 "Eligible expenditure" means costs associated with:
24	24	14 (1) improvements or alterations to the primary
25	25	15 caregiver's principal residence that are necessary to
26	26	16 permit an eligible related person to remain mobile, safe,
27	27	17 and independent;
28	28	18 (2) the purchase or lease of equipment that has been
29	29	19 certified by a licensed health care provider as necessary
30	30	20 to assist an eligible related person in carrying out one
31	31	21 or more of the activities of daily living; or
32	32	22 (3) other goods, services, or supports that assist the
33	33	23 primary caregiver in providing care to an eligible related
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37	37	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1900 Introduced , by Rep. Jennifer Sanalitro SYNOPSIS AS INTRODUCED:
38	38	35 ILCS 5/246 new 35 ILCS 5/246 new
39	39	35 ILCS 5/246 new
40	40	Amends the Illinois Income Tax Act. Creates an income tax credit for caregivers who have uncompensated eligible expenditures in connection with the care of an eligible related person during the taxable year. Provides that "eligible related person" means a person who meets certain age and residency requirements, requires assistance with at least one activity of daily living, and qualifies as a dependent, spouse, parent, or other relation of the primary caregiver or has a close association with the primary caregiver, including as a friend or neighbor. Provides that taxpayers shall apply for the credit to the Department on Aging. Sets forth limitations on the amount of the credit. Effective immediately.
41	41	LRB104 03320 HLH 13342 b LRB104 03320 HLH 13342 b
42	42	LRB104 03320 HLH 13342 b
43	43	A BILL FOR
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68	68	1 person, including, but not limited to, expenses associated
69	69	2 with:
70	70	3 (A) hiring a home care aide or personal care
71	71	4 attendant for the eligible related person;
72	72	5 (B) providing respite care, adult day health,
73	73	6 transportation, or legal or financial services for the
74	74	7 eligible related person; or
75	75	8 (C) acquiring assistive technology to care for the
76	76	9 eligible related person.
77	77	10 "Eligible related person" means an individual who, during
78	78	11 the taxable year for which the credit is sought:
79	79	12 (1) is at least 50 years of age;
80	80	13 (2) requires assistance with at least one activity of
81	81	14 daily living, as certified by a licensed health care
82	82	15 provider;
83	83	16 (3) is a resident of the State; and
84	84	17 (4) qualifies as a dependent, spouse, parent, or other
85	85	18 relation of the primary caregiver by blood, marriage, or
86	86	19 civil union, including an in-law, sibling, grandparent,
87	87	20 grandchild, step-parent, step-child, aunt, uncle, niece,
88	88	21 or nephew of the primary caregiver, or has a close
89	89	22 association with the primary caregiver, including as a
90	90	23 friend or neighbor.
91	91	24 "Primary caregiver" means an unpaid caregiver who, during
92	92	25 the taxable year for which the credit is sought:
93	93	26 (1) is an Illinois resident and taxpayer;
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104	104	1 (2) has uncompensated eligible expenditures with
105	105	2 respect to an eligible related person during the taxable
106	106	3 year; and
107	107	4 (3) has a federal adjusted gross income of less than
108	108	5 $75,000 for an individual or less than $150,000 for
109	109	6 spouses filing a joint return.
110	110	7 (b) For taxable years beginning on or after January 1,
111	111	8 2026, each primary caregiver may apply to the Department on
112	112	9 Aging to receive a nonrefundable credit against the taxes
113	113	10 imposed by subsections (a) and (b) of Section 201. The amount
114	114	11 of the credit shall be equal to 100% of the eligible
115	115	12 expenditures incurred by the primary caregiver in connection
116	116	13 with the care of an eligible related person during the taxable
117	117	14 year but shall not exceed $500 for any primary caregiver in any
118	118	15 taxable year.
119	119	16 In the case of spouses filing a joint return, the
120	120	17 individual and the individual's spouse shall be treated as a
121	121	18 single caregiver for the purposes of this Section.
122	122	19 (c) In no event shall a credit under this Section reduce a
123	123	20 taxpayer's liability to less than zero. If the amount of
124	124	21 credit exceeds the tax liability for the year, the excess may
125	125	22 be carried forward and applied to the tax liability for the 5
126	126	23 taxable years following the excess credit year. The tax credit
127	127	24 shall be applied to the earliest year for which there is a tax
128	128	25 liability. If there are credits for more than one year that are
129	129	26 available to offset liability, the earlier credit shall be
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140	140	1 applied first.
141	141	2 (d) A taxpayer may claim a credit under this Section for
142	142	3 only one eligible related person in any taxable year. Each
143	143	4 eligible expenditure may be claimed by only one primary
144	144	5 caregiver. A taxpayer may not claim a tax credit under this
145	145	6 Section for expenses incurred in carrying out general
146	146	7 household maintenance activities such as painting, plumbing,
147	147	8 electrical repairs, or exterior maintenance, unless those
148	148	9 maintenance activities are necessary to permit the eligible
149	149	10 related person to remain mobile, safe, and independent.
150	150	11 (e) To claim the credit under this Section, the taxpayer
151	151	12 must apply to the Department on Aging for a certificate of
152	152	13 credit in the form and manner required by the Department on
153	153	14 Aging by rule. If granted, the taxpayer shall attach a copy of
154	154	15 the certificate of credit to his or her Illinois income tax
155	155	16 return for the taxable year. The aggregate amount of tax
156	156	17 credits awarded by the Department on Aging under this Section
157	157	18 in any calendar year may not exceed $1,000,000. Credits shall
158	158	19 be awarded on a first-come, first-served basis.
159	159	20 (f) The Department on Aging shall adopt rules for the
160	160	21 implementation of this Section.
161	161	22 (g) By November 1, 2030, the Department of Revenue shall
162	162	23 file a report with the Governor and the General Assembly and
163	163	24 publish on its website the total amount of tax credits claimed
164	164	25 under this Section and the total number of taxpayers who
165	165	26 received the credit for each fiscal year.
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176	176	1 (h) This Section is exempt from the provisions of Section
177	177	2 250.
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