Illinois 2025-2026 Regular Session

Illinois House Bill HB2606 Compare Versions

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

Old	New	Differences
1	1	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB2606 Introduced , by Rep. Adam M. Niemerg SYNOPSIS AS INTRODUCED: 35 ILCS 5/235 new Amends the Illinois Income Tax Act. Creates an income tax credit in an amount equal to 50% of the contributions made by the taxpayer during the taxable year to one or more qualifying pregnancy resource centers. Provides that the term "qualifying pregnancy resource center" means a nonprofit organization that is exempt from taxation under Section 501(c) of the Internal Revenue Code and is established for the purpose of providing free assistance to pregnant women in carrying their pregnancies to term. LRB104 10354 HLH 20428 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB2606 Introduced , by Rep. Adam M. Niemerg SYNOPSIS AS INTRODUCED: 35 ILCS 5/235 new 35 ILCS 5/235 new Amends the Illinois Income Tax Act. Creates an income tax credit in an amount equal to 50% of the contributions made by the taxpayer during the taxable year to one or more qualifying pregnancy resource centers. Provides that the term "qualifying pregnancy resource center" means a nonprofit organization that is exempt from taxation under Section 501(c) of the Internal Revenue Code and is established for the purpose of providing free assistance to pregnant women in carrying their pregnancies to term. LRB104 10354 HLH 20428 b LRB104 10354 HLH 20428 b A BILL FOR
2	2	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB2606 Introduced , by Rep. Adam M. Niemerg SYNOPSIS AS INTRODUCED:
3	3	35 ILCS 5/235 new 35 ILCS 5/235 new
4	4	35 ILCS 5/235 new
5	5	Amends the Illinois Income Tax Act. Creates an income tax credit in an amount equal to 50% of the contributions made by the taxpayer during the taxable year to one or more qualifying pregnancy resource centers. Provides that the term "qualifying pregnancy resource center" means a nonprofit organization that is exempt from taxation under Section 501(c) of the Internal Revenue Code and is established for the purpose of providing free assistance to pregnant women in carrying their pregnancies to term.
6	6	LRB104 10354 HLH 20428 b LRB104 10354 HLH 20428 b
7	7	LRB104 10354 HLH 20428 b
8	8	A BILL FOR
9	9	HB2606LRB104 10354 HLH 20428 b HB2606 LRB104 10354 HLH 20428 b
10	10	HB2606 LRB104 10354 HLH 20428 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 235 as follows:
16	16	6 (35 ILCS 5/235 new)
17	17	7 Sec. 235. Women's Opportunity Credit.
18	18	8 (a) For taxable years beginning on or after January 1,
19	19	9 2026, there is allowed a refundable credit against the tax
20	20	10 imposed under subsections (a) and (b) of Section 201 in an
21	21	11 amount equal to 50% of the contributions made by the taxpayer
22	22	12 during the taxable year to one or more qualifying pregnancy
23	23	13 resource centers.
24	24	14 (b) As used in this Section, "qualifying pregnancy
25	25	15 resource center" means a nonprofit organization that is exempt
26	26	16 from taxation under Section 501(c) of the Internal Revenue
27	27	17 Code and is established for the purpose of providing free
28	28	18 pregnancy tests, ultrasounds, prenatal vitamins, maternity
29	29	19 clothing, baby clothes and furniture, diapers, cribs, car
30	30	20 seats, housing and utility assistance, nutritional counseling,
31	31	21 or other assistance to pregnant women who are carrying their
32	32	22 pregnancies to term.
33	33	23 (c) This Section is exempt from the provisions of Section
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37	37	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB2606 Introduced , by Rep. Adam M. Niemerg SYNOPSIS AS INTRODUCED:
38	38	35 ILCS 5/235 new 35 ILCS 5/235 new
39	39	35 ILCS 5/235 new
40	40	Amends the Illinois Income Tax Act. Creates an income tax credit in an amount equal to 50% of the contributions made by the taxpayer during the taxable year to one or more qualifying pregnancy resource centers. Provides that the term "qualifying pregnancy resource center" means a nonprofit organization that is exempt from taxation under Section 501(c) of the Internal Revenue Code and is established for the purpose of providing free assistance to pregnant women in carrying their pregnancies to term.
41	41	LRB104 10354 HLH 20428 b LRB104 10354 HLH 20428 b
42	42	LRB104 10354 HLH 20428 b
43	43	A BILL FOR
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