IL SB3786

Establishes the Recovery and Mental Health Tax Credit Act, effective for taxable years beginning January 1, 2021, allowing the Department of Human Services to administer a tax credit program for qualified employers hiring individuals in recovery from substance use disorders or mental illness.

Qualified employers must maintain a formal relationship with a treatment provider or mental health facility, provide reasonable accommodations at no cost to eligible employees, and meet additional Department criteria to receive a certificate of tax credit.

Eligible individuals must work a minimum of 500 hours for the qualified employer in a calendar year; tax credit equals $1 per hour worked, capped at $2,000 per eligible individual, with aggregate annual credits not exceeding $2,000,000.

Creates a 15-member Advisory Council on Mental Illness and Substance Use Disorder Impacts on Employment Opportunities within Minority Communities to advise the Department on employment issues, outreach, and tax credit education in minority communities.

Prohibits tax credit if the employer claims a federal income tax deduction for the same employee; protects employee health information from disclosure without express written consent and exempts program information from public records requests.