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IL SB3959

Bill

Status

Introduced

2/6/2026

Primary Sponsor

Erica Harriss

Click for details

Origin

Senate

104th General Assembly

AI Summary

  • Creates the "Welcome Home Illinois" tax credit providing a $500 income tax credit for first-time homebuyers purchasing a principal residence in Illinois
  • Defines "first-time homebuyer" as an individual (and spouse) who had no ownership interest in a principal residence during the 3-year period prior to purchase
  • Applies to taxable years beginning on or after January 1, 2027
  • Credit cannot reduce tax liability below zero, but excess credit may be carried forward for up to 5 taxable years
  • Disqualifies taxpayers who dispose of the residence or cease using it as their principal residence before the end of the taxable year

Legislative Description

INC TX-WELCOME HOME CREDIT

Last Action

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

3/13/2026

Committee Referrals

Revenue2/24/2026
Assignments2/6/2026

Full Bill Text

No bill text available