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IL HB4877
Bill
Status
Introduced
2/3/2026
Primary Sponsor
Norine Hammond
Click for details
AI Summary
- Creates a new Illinois income tax deduction for gratuities (tips) that are included in the taxpayer's federal adjusted gross income
- Creates a new Illinois income tax deduction for overtime compensation paid to the taxpayer during the taxable year that is included in federal adjusted gross income
- Amends Section 203 of the Illinois Income Tax Act (35 ILCS 5/203), which defines base income for individuals
- Takes effect immediately upon becoming law
- Introduced by Rep. Norine K. Hammond in the 104th General Assembly (2025-2026 session)
Legislative Description
INC TX-DEDUCT TIPS AND OT
Last Action
Rule 19(a) / Re-referred to Rules Committee
3/27/2026
Committee Referrals
Rules3/27/2026
Revenue & Finance3/18/2026
Rules2/6/2026
Full Bill Text
No bill text available