Bill
HB 1892
Illinois creates a 30%+ (plus bonuses) tax credit for Illinois-produced interactive digital media to spur local projects and employment.
Summary of HB 1892 (materials include two distinct bills from different states; see “Notes” below)
Overview
- The document package labeled “HB 1892” contains two separate bills from 2025:
1. Illinois — “Interactive Digital Media Tax Credit Act” (introduced by Rep. Margaret Croke).
2. Arkansas — amendments to energy law establishing and regulating “nonexport facilities” (sponsored by Rep. Ladyman and Sen. C. Penzo).
- The packet also included inconsistent metadata (an unrelated bond authorization title for City of Indianola / Sunflower County) — that bond measure text is not present in the supplied bill text.
1) Illinois — Interactive Digital Media Tax Credit Act
Purpose and intent
- Create a targeted income tax credit to encourage production of interactive digital media (e.g., computer/video games, simulations, interactive animation) in Illinois.
Key provisions
- Definitions: “interactive digital media project,” “accredited production,” “Illinois production spending,” and “Illinois labor expenditure” (labor expenditures limited to first $150,000 of wages per employee; certain production compensation limited to $100,000 per employee).
- Eligible period: tax years beginning on or after Jan 1, 2026 and before Jan 1, 2036.
- Credit calculation:
- 30% of Illinois production spending for the taxable year; plus
- 30% of Illinois labor expenditures for the accredited production; plus
- an additional 15% of Illinois labor expenditures for hires from designated high-poverty/high-unemployment areas or honorably discharged U.S. veterans.
- Credit administration: Department of Commerce and Economic Opportunity (DCEO) issues “accredited production certificates” and tax credit certificates after applicant verification. Credits may be taken once the investment requirement is met and may be transferred (applicant may make one transfer per taxable year to one or more transferees).
- Rules: DCEO may adopt implementing rules. Conforming amendments to Illinois Income Tax Act included.
Affected parties
- Interactive digital media companies producing projects in Illinois, Illinois-based vendors and employees, targeted local communities (poverty/unemployment areas), and taxpayers acquiring transferred credits.
2) Arkansas — Nonexport Facility Regulation and Non-Discrimination
Purpose and intent
- Define and regulate “nonexport facilities” (customer-located generation that does not intentionally export power to the utility) and prohibit discriminatory utility rates against such customers.
Key provisions
- Definition: “Nonexport facility” — facility producing electricity to meet a customer’s needs within a single utility service territory that does not intentionally feed electricity back to the utility.
- Public Service Commission (PSC) to adopt rules by Dec 31, 2025 (after notice, hearing, public comment) addressing operation, limits on inadvertent export, acceptable export-limitation technologies (e.g., power control systems, reverse power protection), and an expedited review for export-control methods and interconnection.
- Non-discrimination: Utilities cannot set rates that discriminate against customers who own/operate nonexport facilities versus other customers.
- Clarification: Nonexport facilities are excluded from the statutory definition of “net‑metering facility” under the Arkansas Cost‑Shifting Prevention Act of 2023.
Affected parties
- Customers and businesses installing behind-the-meter generation designed not to export, utilities and the PSC, equipment vendors, and interconnection stakeholders.
Procedural status / timeline (from provided materials)
- The legislative history in the packet appears to mix actions for both bills. Provided entries indicate:
- Illinois bill: introduced 01/29/2025 (Rep. Croke); referred to Rules and Ways & Means; record shows “Died In Committee” (02/26/2025).
- Arkansas bill: Sponsor filings and committee activity shown through spring 2025 (hearings, reports), with a note “Died in House Committee at Sine Die adjournment” (05/05/2025) in the package.
- Because the packet is combined and metadata conflicted, verify status with each legislature’s official database for confirmation.
Notes / caveats
- The packet contains text from two different states’ HB 1892 bills and an unrelated bond-title line; this summary treats the Illinois and Arkansas texts separately. If you want a focused brief on one jurisdiction (or the missing bond bill for Indianola / Sunflower County), please indicate which and provide any missing text or correct metadata.
Compiled from official sources — confirm details with the bill’s official record.
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