Illinois 2025-2026 Regular Session

Illinois House Bill HB3066 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 HB3066 Introduced , by Rep. Sonya M. Harper SYNOPSIS AS INTRODUCED: New Act35 ILCS 5/235 new Creates the Distressed Farmers Act. Provides that the Department of Agriculture shall, by rule, establish a grant program through which it provides (i) up to $5,000,000 for apprenticeships for individuals working in a direct or support capacity for a distressed farmer, (ii) up to $5,000,000 for distressed farmers for wells, and (iii) up to $10,000,000 for distressed farmers for certain other expenses. Amends the Illinois Income Tax Act. Provides for a distressed farmer credit for taxable years on or after January 1, 2027 in an amount of up to $50,000 in qualified farming expenses. Defines terms. LRB104 05880 HLH 15911 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB3066 Introduced , by Rep. Sonya M. Harper SYNOPSIS AS INTRODUCED: New Act35 ILCS 5/235 new New Act 35 ILCS 5/235 new Creates the Distressed Farmers Act. Provides that the Department of Agriculture shall, by rule, establish a grant program through which it provides (i) up to $5,000,000 for apprenticeships for individuals working in a direct or support capacity for a distressed farmer, (ii) up to $5,000,000 for distressed farmers for wells, and (iii) up to $10,000,000 for distressed farmers for certain other expenses. Amends the Illinois Income Tax Act. Provides for a distressed farmer credit for taxable years on or after January 1, 2027 in an amount of up to $50,000 in qualified farming expenses. Defines terms. LRB104 05880 HLH 15911 b LRB104 05880 HLH 15911 b A BILL FOR
2	2	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB3066 Introduced , by Rep. Sonya M. Harper SYNOPSIS AS INTRODUCED:
3	3	New Act35 ILCS 5/235 new New Act 35 ILCS 5/235 new
4	4	New Act
5	5	35 ILCS 5/235 new
6	6	Creates the Distressed Farmers Act. Provides that the Department of Agriculture shall, by rule, establish a grant program through which it provides (i) up to $5,000,000 for apprenticeships for individuals working in a direct or support capacity for a distressed farmer, (ii) up to $5,000,000 for distressed farmers for wells, and (iii) up to $10,000,000 for distressed farmers for certain other expenses. Amends the Illinois Income Tax Act. Provides for a distressed farmer credit for taxable years on or after January 1, 2027 in an amount of up to $50,000 in qualified farming expenses. Defines terms.
7	7	LRB104 05880 HLH 15911 b LRB104 05880 HLH 15911 b
8	8	LRB104 05880 HLH 15911 b
9	9	A BILL FOR
10	10	HB3066LRB104 05880 HLH 15911 b HB3066 LRB104 05880 HLH 15911 b
11	11	HB3066 LRB104 05880 HLH 15911 b
12	12	1 AN ACT concerning agriculture.
13	13	2 Be it enacted by the People of the State of Illinois,
14	14	3 represented in the General Assembly:
15	15	4 Section 1. Short title. This Act may be cited as the
16	16	5 Distressed Farmers Act.
17	17	6 Section 5. Definitions. As defined in this Act:
18	18	7 "Department" refers to the Department of Agriculture.
19	19	8 "Distressed farmer" means (i) a farmer or an individual
20	20	9 principally responsible for farming leased land with fewer
21	21	10 than 75 acres of land and less than $500,000 per year in gross
22	22	11 revenue or (ii) a farmer who has been denied a Farm Service
23	23	12 Agency number despite 5 or more years of farming.
24	24	13 Section 10. General provisions. Subject to appropriation,
25	25	14 the Department shall, by rule, establish a grant program
26	26	15 through which it provides:
27	27	16 (1) up to $5,000,000 for paid, year-long
28	28	17 apprenticeships for individuals seeking to work in a
29	29	18 direct or support capacity of a distressed farmer;
30	30	19 (2) up to $5,000,000 for distressed farmers
31	31	20 specifically in need of wells; and
32	32	21 (3) up to $10,000,000 for distressed farmers in need
33	33	22 of financial assistance with the following expenses:
34	34
35	35
36	36
37	37	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB3066 Introduced , by Rep. Sonya M. Harper SYNOPSIS AS INTRODUCED:
38	38	New Act35 ILCS 5/235 new New Act 35 ILCS 5/235 new
39	39	New Act
40	40	35 ILCS 5/235 new
41	41	Creates the Distressed Farmers Act. Provides that the Department of Agriculture shall, by rule, establish a grant program through which it provides (i) up to $5,000,000 for apprenticeships for individuals working in a direct or support capacity for a distressed farmer, (ii) up to $5,000,000 for distressed farmers for wells, and (iii) up to $10,000,000 for distressed farmers for certain other expenses. Amends the Illinois Income Tax Act. Provides for a distressed farmer credit for taxable years on or after January 1, 2027 in an amount of up to $50,000 in qualified farming expenses. Defines terms.
42	42	LRB104 05880 HLH 15911 b LRB104 05880 HLH 15911 b
43	43	LRB104 05880 HLH 15911 b
44	44	A BILL FOR
45	45
46	46
47	47
48	48
49	49
50	50	New Act
51	51	35 ILCS 5/235 new
52	52
53	53
54	54
55	55	LRB104 05880 HLH 15911 b
56	56
57	57
58	58
59	59
60	60
61	61
62	62
63	63
64	64
65	65	HB3066 LRB104 05880 HLH 15911 b
66	66
67	67
68	68	HB3066- 2 -LRB104 05880 HLH 15911 b HB3066 - 2 - LRB104 05880 HLH 15911 b
69	69	HB3066 - 2 - LRB104 05880 HLH 15911 b
70	70	1 (A) repairing tractors, greenhouses, and reefer
71	71	2 trucks and other trucks;
72	72	3 (B) building greenhouses and other covers; and
73	73	4 (C) purchasing tractors with tillers and other
74	74	5 attachments.
75	75	6 Section 15. Rulemaking. The Department shall adopt rules
76	76	7 to implement and administer this Act.
77	77	8 Section 90. The Illinois Income Tax Act is amended by
78	78	9 adding Section 235 as follows:
79	79	10 (35 ILCS 5/235 new)
80	80	11 Sec. 235. Distressed farmer credit.
81	81	12 (a) For taxable years beginning on or after January 1,
82	82	13 2027, each taxpayer who is a distressed farmer and who incurs
83	83	14 qualified farming expenses during the taxable year is entitled
84	84	15 to a credit against the tax imposed by subsections (a) and (b)
85	85	16 of Section 201 in an amount equal to 100% of those qualified
86	86	17 farming expenses, not to exceed $50,000 per taxpayer in any
87	87	18 taxable year.
88	88	19 (b) In no event shall a credit under this Section reduce a
89	89	20 taxpayer's liability to less than zero. If the amount of
90	90	21 credit exceeds the tax liability for the year, the excess may
91	91	22 be carried forward and applied to the tax liability for the 5
92	92	23 taxable years following the excess credit year. The tax credit
93	93
94	94
95	95
96	96
97	97
98	98	HB3066 - 2 - LRB104 05880 HLH 15911 b
99	99
100	100
101	101	HB3066- 3 -LRB104 05880 HLH 15911 b HB3066 - 3 - LRB104 05880 HLH 15911 b
102	102	HB3066 - 3 - LRB104 05880 HLH 15911 b
103	103	1 shall be applied to the earliest year for which there is a tax
104	104	2 liability. If there are credits for more than one year that are
105	105	3 available to offset liability, the earlier credit shall be
106	106	4 applied first.
107	107	5 (c) As used in this Section:
108	108	6 "Distressed farmer" has the meaning given to that term in
109	109	7 Section 5 of the Distressed Farmers Act.
110	110	8 "Grocery store" means a business that is authorized by the
111	111	9 Department of Human Services to participate in the Women,
112	112	10 Infants and Children Nutrition program and is primarily
113	113	11 engaged in retailing a general line of food, such as canned and
114	114	12 frozen foods; fresh fruits and vegetables; and fresh and
115	115	13 prepared meats, fish, and poultry.
116	116	14 "Qualified farming expense" means an expense related to:
117	117	15 (1) repairing tractors, trailers, and other vehicles;
118	118	16 (2) purchasing, repairing, or constructing greenhouses
119	119	17 and other covers for agricultural products;
120	120	18 (3) purchasing tractors with tillers and other
121	121	19 attachments; and
122	122	20 (4) planting or harvesting food that will be delivered
123	123	21 to an underserved community.
124	124	22 "Underserved community" means a census tract in the State
125	125	23 in which:
126	126	24 (1) at least one of the following conditions applies:
127	127	25 (A) 20% or more of the households are at or below
128	128	26 the federal poverty level, according to the poverty
129	129
130	130
131	131
132	132
133	133
134	134	HB3066 - 3 - LRB104 05880 HLH 15911 b
135	135
136	136
137	137	HB3066- 4 -LRB104 05880 HLH 15911 b HB3066 - 4 - LRB104 05880 HLH 15911 b
138	138	HB3066 - 4 - LRB104 05880 HLH 15911 b
139	139
140	140
141	141
142	142
143	143
144	144	HB3066 - 4 - LRB104 05880 HLH 15911 b