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SB 3539

Illinois Senate•In Senate Committee

Summary

SB 3539, “INC TAX-MANUFACTURING”, was introduced in the Senate on Feb 5, 2026 by Sen. Chapin Rose (R). It was referred to Assignments, and last saw action on May 22, 2026: Rule 3-9(a) / Re-referred to Assignments.

Record

Text

SB 3539 has no co-sponsors and has not gone to a roll call.

sb3539/introduced.txt
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Full Text of SB3539
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					SB3539 - 104th General Assembly
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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
SB3539
Introduced 2/5/2026, by Sen. Chapin Rose
SYNOPSIS AS INTRODUCED:
35 ILCS 5/235 new
    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.
				LRB104 19314 HLH 32760 b
A BILL FOR
		SB3539		LRB104 19314 HLH 32760 b
1		    AN ACT concerning revenue.
2		    Be it enacted by the People of the State of Illinois,
3		represented in the General Assembly:
4		    Section 5. The Illinois Income Tax Act is amended by
5		adding Section 235 as follows:
6		    (35 ILCS 5/235 new)
7		    Sec. 235. Manufacturing capital expenditure credit. For 
8		taxable years that begin on or after January 1, 2026 and begin 
9		prior to January 1, 2036, each taxpayer that is engaged in the 
10		business of manufacturing (North American Industry 
11		Classification System code 31-33) is entitled to a credit 
12		against the taxes imposed by subsections (a) and (b) of 
13		Section 201 in an amount equal to 10% of the capital 
14		expenditures incurred by the taxpayer during the taxable year 
15		that are related to manufacturing. The total amount of credits 
16		awarded under this Section may not exceed $10,000,000 for any 
17		particular taxpayer in any taxable year. However, 
18		notwithstanding any other provision of this Section, if the 
19		capital investment is made in a rural or economically 
20		challenged area, as determined by the Department of Commerce 
21		and Economic Opportunity, then the amount of the credit shall 
22		be 15% of the capital expenditure, and the maximum amount 
23		awarded under this Section for any particular taxpayer in any 
		SB3539	- 2 -	LRB104 19314 HLH 32760 b
1		taxable year shall be $20,000,000. A taxpayer may not claim a 
2		credit under this Section if the taxpayer claims a credit 
3		against the taxes imposed by subsections (a) and (b) of 
4		Section 201 for the same capital expenditure under any other 
5		provision of law.
6		    In no event shall a credit under this Section reduce the 
7		taxpayer's liability under this Act to less than zero. The 
8		credit may not be carried forward or back.
9		    Section 99. Effective date. This Act takes effect upon
10		becoming law.

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.

Sponsors

Sen. Chapin Rose (R) sponsors SB 3539 alone.

Chapin Rose

Sen. · R–51 · Sponsor

Committees

SB 3539 went before 2 committees: Assignments and Revenue.

Assignments
Assignments
Referred to · Feb 5, 2026
Revenue
Revenue
Referred to · Feb 17, 2026

History

SB 3539 has taken 8 actions since Feb 5, 2026, the latest on May 22, 2026.

ChamberAction
May 22, 2026
Senate
Rule 3-9(a) / Re-referred to Assignments
May 15, 2026
Senate
Rule 2-10 Committee/3rd Reading Deadline Established As May 22, 2026
Apr 24, 2026
Senate
Rule 2-10 Committee/3rd Reading Deadline Established As May 15, 2026
Mar 13, 2026
Senate
Rule 2-10 Committee Deadline Established As April 24, 2026
Feb 17, 2026
Senate
Assigned to Revenue

Votes

SB 3539 has not gone to a roll call.

Source: ilga.gov · legiscan.com