IL HB3615

Creates a tax credit for businesses equal to 50% of the cost of providing commuter benefits to employees, capped at $100 per employee per month

Eligible commuter benefits include vanpools (vehicles seating at least 6 adults with 80% of mileage for commuting) and transit instruments such as passes, fare-cards, or vouchers for mass transit, taxis, or ride-sharing services

Applies to both Illinois income tax and insurance premium taxes, available to for-profit businesses and 501(c)(3) or 501(c)(4) nonprofit organizations operating in Illinois

Businesses must file an Illinois Commuter Tax Credit Registration Form with the Department of Revenue by the last day of the taxable year in which the credit is claimed

Takes effect for taxable years beginning after December 31, 2025, with unused credits not carrying over to future tax years