SB3792 - 104th General Assembly (2025-2026)

INC TX-DEDUCTION FOR TIPS
Last Action
2/05/2026 - Senate: Referred to Assignments
Statutes Amended In Order of Appearance
35 ILCS 5/203  from Ch. 120, par. 2-203
Synopsis As Introduced
Amends the Illinois Income Tax Act. Creates an income tax deduction for gratuities that are included in the taxpayer's federal adjusted gross income. Effective immediately.
Actions
DateChamberAction
2/05/2026SenateFiled with Secretary by Sen. Craig Wilcox
2/05/2026SenateFirst Reading
2/05/2026SenateReferred to Assignments
3/31/2026SenateAdded as Co-Sponsor Sen. Darby A. Hills
3/31/2026SenateAdded as Co-Sponsor Sen. Chris Balkema