IL SB3882

Establishes the Recovery and Mental Health Tax Credit Act, creating a tax incentive program for Illinois employers who hire individuals in recovery from substance use disorders or mental illness, effective for taxable years beginning January 1, 2023.

Provides qualified employers with a tax credit of $1 per hour worked by each eligible employee, capped at $2,000 per employee per year, with an aggregate annual cap of $2,000,000 for all credits issued.

Requires eligible individuals to work a minimum of 500 hours during a calendar year and maintain state employment; voluntary disclosure of mental health or substance use disorder status is protected from unauthorized sharing without written consent.

Mandates that qualified employers provide a recovery-supportive environment with formal relationships to licensed treatment providers and offer reasonable accommodations to employees at no cost to the individual.

Creates a 15-member Advisory Council on Mental Illness and Substance Use Disorder Impacts on Employment Opportunities within Minority Communities to advise the Department of Human Services on program implementation, outreach, and education.