IL SB3179

Amends Section 210.5 of the Illinois Income Tax Act concerning tax credits for employee child care.

Makes a technical correction by striking duplicate language ("the") in subsection (a) regarding the tax credit calculation.

Maintains existing tax credit provisions: 30% of start-up costs for child care facilities for taxable years 2000-2004 and 2007 onward, and 5% of annual operating costs for facilities.

Allows corporate taxpayers to claim the credit either by independently operating a child care facility or by partnering with other corporations to jointly provide one.

Specifies that child care facilities eligible for the credit must be located in Illinois.