WeVote
Log In

Bill

Bill

HB 3254

Establishing Summer Feeding for All Program

2025 Regular Session Introduced by Jeff Campbell and 9 co-sponsors

The bill allows qualifying performing artist employees to deduct certain work-related expenses from Illinois base income, reducing their state income tax.

To House Education
#education(k12)
0
WeVote Research Nonpartisan
Bill Summary · HB 3254

HB 3254 — INC TX‑PERFORMING ARTISTS (Hoan Huynh)

Summary (in one line)

Creates a new Illinois individual income tax deduction for “qualified expenses” paid or incurred by a qualified performing artist in connection with performances performed as an employee, by amending Section 203 (base income) of the Illinois Income Tax Act (35 ILCS 5/203).

Main purpose and intent

The bill is intended to reduce state income tax liability for eligible performing artists by allowing them to subtract certain work‑related expenses from “base income,” effectively lowering taxable income for Illinois individual income tax purposes.

Key provisions

  • Amends 35 ILCS 5/203 (Base income defined) to add a subtraction/deduction equal to the “qualified expenses” paid or incurred by a “qualified performing artist” in connection with performances in the performing arts when those performances are performed as an employee.
  • The introduced text provided is truncated and does not include the bill’s detailed definitions or eligibility criteria (for example, what counts as a “qualified performing artist,” which specific expenses qualify, any dollar caps, recordkeeping requirements, or whether the deduction applies to independent contractors).
  • The deduction is structured as a modification to base income (i.e., reduces the amount of income subject to Illinois tax).

Who is affected

  • Primary beneficiaries: performing artists who are employees and who incur qualifying performance‑related expenses (costumes, travel, instrument maintenance, agent fees, etc., if included in the full text).
  • Notably, the available excerpt explicitly references performances “as an employee,” suggesting independent contractors/sole‑proprietors may not be covered unless the final/enrolled text says otherwise.
  • State fiscal authorities: potential reduction in individual income tax receipts to the extent the deduction is claimed by taxpayers.

Fiscal and policy implications

  • Lowers Illinois taxable income for eligible artist‑employees, reducing their state income tax burden.
  • Results in some loss of state revenue; the magnitude depends on definitions, income thresholds, caps, and how many taxpayers qualify.
  • May influence employment and compensation arrangements in performing arts (e.g., whether artists seek employee status to access the deduction).

Procedural history & effective date

  • Filed with Clerk: Feb 24, 2025 (introduced Feb 18, 2025 by Rep. Hoan Huynh).
  • Passed both chambers: May 26, 2025.
  • Sent to Governor: May 28, 2025; Signed by Governor: June 20, 2025.
  • Effective date (as enacted): September 1, 2025.

Important notes / recommended follow‑up

  • The provided bill excerpt is truncated and omits critical definitions and limits. To determine eligibility, qualified expense categories, caps, or documentation requirements, consult the enrolled act or full bill text as signed into law.
  • If you need a fiscal estimate (revenue impact) or examples of qualifying expenses, I can look up the enrolled bill text or the legislative fiscal note (if available) and summarize them.

Compiled from official sources — confirm details with the bill’s official record.

Sign in to ask a question.