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HB 3013

Relating to the effect of land use provisions that fail to gain acknowledgement.

2025 Regular Session

HB 3013 creates a Foster care credit reducing state income tax by up to $1,000 per qualifying foster child for expenses, with rules on eligibility and timing.

In committee upon adjournment.
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Bill Summary · HB 3013

Summary — HB 3013 (2025)

Relating to the effect of land use provisions that fail to gain acknowledgement — (actual bill content: foster care tax credit)

Purpose

HB 3013 creates a state income tax credit to offset out‑of‑pocket foster care expenses incurred by foster parents who are under contract with the Illinois Department of Children and Family Services (DCFS). The intent is to reduce the net cost of providing foster care and to support foster parents/guardians financially.

Key provisions

  • Adds Section 246 to the Illinois Income Tax Act to establish a "Foster care credit."
  • Credit amount: equal to foster care expenses paid or incurred, up to $1,000 per qualifying dependent child in any taxable year.
  • Eligibility:
    • Taxpayer must be under contract with DCFS and providing care to a qualifying dependent child who is an Illinois resident in DCFS custody and is the taxpayer’s foster child.
    • The credit may be claimed in the taxable year the foster parent becomes the legal guardian of the foster child.
  • Proration:
    • To receive the full credit, the taxpayer must be under contract and providing care for at least 6 months in the taxable year.
    • If providing care for less than 6 months, the allowable credit equals (min(foster care expenses, $1,000)) × (number of days under contract during the taxable year / 365).
  • Refundability / carryforward:
    • If the taxpayer’s federal adjusted gross income (AGI) for the year does not exceed $50,000, the credit is refundable; any refund amount is excluded from consideration in means‑tested benefit determinations administered by a governmental entity unless federal law requires inclusion.
    • If the taxpayer’s federal AGI is $50,000 or more, any excess credit (amount above tax liability) is nonrefundable but may be carried forward up to 5 taxable years and applied to the earliest year with tax liability.
  • Limitations:
    • The credit cannot reduce tax liability below zero.
    • DCFS, in collaboration with the Department of Revenue, must adopt rules to implement the Section.
    • The Section is exempt from Section 250 (as stated in the bill).
  • Effective date: the Act takes effect upon becoming law; the credit applies to taxable years beginning on or after January 1, 2025.

Who is affected

  • Primary beneficiaries: foster parents/guardians under contract with DCFS who incur foster care expenses for qualifying dependent children in Illinois.
  • State agencies: DCFS and the Department of Revenue must adopt implementing rules.
  • State finances: the credit would reduce state individual income tax revenue; the bill does not include an explicit fiscal estimate.

Legislative status & sponsors

  • Primary sponsor: Rep. Dave Severin; Co‑sponsor: Rep. Travis Weaver.
  • Introduced/Filed (per legislative record): February 2025; public hearing held; referred to various committees. Status as of 2025-06-28: in committee upon adjournment.

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

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