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Amends the Illinois Income Tax Act. Creates an income tax credit in an amount equal to 100%, but in no event more than $250,000 per taxpayer in any taxable year, of qualified business expenses paid by a qualified small business during the taxable year. Effective immediately.
Introduced
Jan 14, 2026
Last Action
Jan 14, 2026
Session
IL 104th
Sponsors
1 primary · 0 co
First Reading
Referred to Rules Committee
Filed with the Clerk by Rep. Martin McLaughlin
Get a plain-English explanation of what this bill does, who it affects, and why it matters.
Referred to Rules Committee
Martin McLaughlin