IL HB1179

Creates a $250 income tax credit for Illinois taxpayers who make at least 4 donations of human whole blood or blood components (red blood cells, white blood cells, platelets, or plasma) during the taxable year

Donations must be made to blood banks that qualify as 501(c)(3) exempt organizations under federal tax law

Credit applies to taxable years beginning on or after January 1, 2026

Excess credit amounts that exceed tax liability may be carried forward and applied to tax liability for up to 5 subsequent years

Credit cannot reduce a taxpayer's tax liability below zero (non-refundable)