Relating to regional foodstuff supplies.

2025 Regular Session Introduced by Paul Evans

The bill would allow a 100% property tax deduction against base income for taxpayers owning or operating property used as a childcare center.

In committee upon adjournment.

Summary — HB 3310 (104th General Assembly, 2025–2026)

Title: Relating to regional foodstuff supplies (bill caption appears inconsistent with substance)
Bill Number: HB 3310
Sponsor: Rep. Laura Faver Dias
Introduced: February 18, 2025 (filed February 25, 2025)
Statute amended: 35 ILCS 5/203 (Illinois Income Tax Act, definition of base income)
Status: In committee upon adjournment (last action: left pending in subcommittee 2025-05-05)

Purpose / Intent

HB 3310 would create a state income tax deduction equal to 100% of the property taxes paid during the taxable year on property used as a childcare center. The stated policy intent (inferred from the deduction) is to lower the after‑tax cost of operating or owning childcare facility property, thereby supporting childcare availability and reducing operating costs for providers or property owners.

Key provisions

Adds a subtraction to the definition of “base income” under 35 ILCS 5/203 to allow taxpayers to deduct the full amount (100%) of property taxes paid during the taxable year on qualifying childcare center property.

Applies to taxpayers subject to the Illinois Income Tax Act; the synopsis indicates applicability to individuals, corporations, and partnerships.

The bill text as provided amends Section 203 (base income) but the draft is truncated and does not include a standalone definition of “childcare center property” or detailed eligibility, recordkeeping, or certification requirements.

Who would be affected

Primary beneficiaries: owners or operators of real property used as licensed or recognized childcare centers who pay property taxes (this could include individual proprietors, corporations, partnerships, and potentially landlords who directly pay the tax).

Secondary effects: families, employers, and local governments — potential indirect effects on childcare availability and local fiscal resources.

State finances: the deduction would reduce taxable income and therefore reduce state income tax receipts; no fiscal impact estimate is included in the bill text.

Issues and uncertainties

The bill as provided lacks a clear statutory definition of “childcare center property” (e.g., licensing status, percentage of property used for childcare, owner vs. tenant treatment). Implementation would likely require administrative guidance or further statutory detail.

Ambiguity about whether landlords who receive rent and pay the property tax, versus tenant operators who pay property tax via lease terms, are eligible.

No effective date or sunset clause is specified in the excerpt; fiscal analysis and appropriation impact not included.

Legislative status and next steps

Introduced Feb 18, 2025 (first reading) and referred to committees. Assigned to Revenue & Finance; later to Income Tax Subcommittee; public hearing and testimony occurred 2025-05-05 and the measure was left pending in subcommittee. As of 2025-06-28 it remains in committee upon adjournment.

Further committee action, amendments, fiscal notes, and floor debate would be needed before passage.

If you want, I can draft a concise list of questions for fiscal or administrative agencies to clarify likely revenue impacts and implementation details (definitions, eligibility tests, documentation requirements).