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IL HB4877

Bill

Status

Introduced

2/3/2026

Primary Sponsor

Norine Hammond

Click for details

Origin

House of Representatives

104th General Assembly

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