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IL SB3792

Bill

Official Source

Status

Introduced

2/5/2026

Primary Sponsor

Craig Wilcox

Click for details

Origin

Senate

104th General Assembly

AI Summary

  • Amends the Illinois Income Tax Act (35 ILCS 5/203) to create a new income tax deduction for gratuities (tips) received by taxpayers

  • Allows taxpayers to subtract gratuities from their Illinois base income when those gratuities were included in their federal adjusted gross income

  • Introduced on February 5, 2026 by Senator Craig Wilcox in the 104th General Assembly

  • Would take effect immediately upon becoming law

Legislative Description

INC TX-DEDUCTION FOR TIPS

Last Action

Referred to Assignments

2/5/2026

Committee Referrals

Assignments2/5/2026

Full Bill Text

No bill text available