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Creates the Farmer Tax Benefit Act. Provides that taxpayers may apply to the Department of Natural Resources for an income tax credit in an amount equal to either (i) 100% of the fair market value of a qualified donation to a conservation agency of a land protection agreement or (ii) 50% of the fair market value of the qualified donation to a conservation agency of a fee simple interest or a remainder interest in qualified real property. Amends the Illinois Income Tax Act to make conforming changes.
Introduced
Feb 6, 2026
Last Action
Mar 6, 2026
Session
IL 104th
Sponsors
1 primary · 3 co
Added Co-Sponsor Rep. Lilian Jiménez
Added Co-Sponsor Rep. Michelle Mussman
To Property Tax Subcommittee
Assigned to Revenue & Finance Committee
Added Co-Sponsor Rep. Laura Faver Dias
Referred to Rules Committee
First Reading
Filed with the Clerk by Rep. Will Guzzardi
Get a plain-English explanation of what this bill does, who it affects, and why it matters.
Added Co-Sponsor Rep. Lilian Jiménez