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Amends the Illinois Income Tax Act. Increases the amount of the research and development credit by calculating the increase in the taxpayer's research activities in the State over 50% (currently, 100%) of the qualifying expenditures for the base period. Effective immediately.
Introduced
Feb 13, 2026
Last Action
Mar 2, 2026
Session
IL 104th
Sponsors
1 primary · 1 co
Added Co-Sponsor Rep. Tony M. McCombie
First Reading
Referred to Rules Committee
Filed with the Clerk by Rep. Brandun Schweizer
Get a plain-English explanation of what this bill does, who it affects, and why it matters.
Added Co-Sponsor Rep. Tony M. McCombie
Tony M. McCombie