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IL SB3535

Bill

Status

Introduced

2/5/2026

Primary Sponsor

Chapin Rose

Click for details

Origin

Senate

104th General Assembly

AI Summary

  • Creates an Illinois income tax credit for small employers (50 or fewer employees) equal to the amount paid to employees as required paid leave under the Paid Leave for All Workers Act
  • Caps the credit at 40 hours of paid leave per employee per calendar year
  • Allows unused credit amounts to be carried forward for up to 5 taxable years if the credit exceeds tax liability
  • Applies to partnerships and S corporations under existing pass-through provisions
  • Takes effect January 1, 2027

Legislative Description

INC TX- PAID TIME OFF

Last Action

Rule 2-10 Committee Deadline Established As April 24, 2026

3/13/2026

Committee Referrals

Revenue2/17/2026
Assignments2/5/2026

Full Bill Text

No bill text available