Illinois · Senate Bill 3539 · 104th General Assembly

INC TAX-MANUFACTURING

SB 3539 Sponsored by Chapin Rose In committee

  1. Introduced Feb 5, 2026
  2. In committee Feb 5, 2026
  3. Passed the Senate Next
  4. Passed the House  
  5. To the governor  
  6. Became law  

What it does

The legislature's own summary of the bill, or its official long title.

Amends the Illinois Income Tax Act. Creates an income tax credit in an amount equal to 10% of the manufacturing capital expenditures incurred by the taxpayer during the taxable year or, if the taxpayer is located in a rural or economically challenged area, 15% of those expenditures. Provides that the total amount of credits awarded under these provisions may not exceed $10,000,000 for any particular taxpayer in any…

Read the full title (103 words)

Amends the Illinois Income Tax Act. Creates an income tax credit in an amount equal to 10% of the manufacturing capital expenditures incurred by the taxpayer during the taxable year or, if the taxpayer is located in a rural or economically challenged area, 15% of those expenditures. Provides that the total amount of credits awarded under these provisions may not exceed $10,000,000 for any particular taxpayer in any taxable year, except that, if the capital investment is made in a rural or economically challenged area, then the maximum amount awarded for any particular taxpayer in any taxable year shall be $20,000,000. Effective immediately.

Every action

9 steps, oldest first, as the legislature records them.

  1. SenateFiled with Secretary by Sen. Chapin Rose
  2. SenateFirst Reading
  3. CommitteeReferred to Assignments · Senate Assignments
  4. CommitteeAssigned to Revenue · Senate Revenue
  5. SenateRule 2-10 Committee Deadline Established As April 24, 2026
  6. SenateRule 2-10 Committee/3rd Reading Deadline Established As May 15, 2026
  7. SenateRule 2-10 Committee/3rd Reading Deadline Established As May 22, 2026
  8. CommitteeRule 3-9(a) / Re-referred to Assignments · Senate Assignments
  9. SenateAdded as Co-Sponsor Sen. Chris Balkema

Roll calls

No recorded votes on this bill yet.

Sponsors

The member who introduced it, joined by 1 cosponsor: 1 Republican.

All 1 cosponsor

From Illinois's official records (www.ilga.gov), checked Nov 2, 2026. Text links go to the official versions; LegiList does not copy bill text.