To clarify that municipal B and O taxes shall only apply to the owner of a contract, and not to subcontractors on a project

2025 Regular Session Introduced by Gary Howell

HB 3346 lets Illinois group day care homes use a temporary extended capacity of up to 16 kids (1 lead + 2 aides), with 2nd aide if >12, through 7/1/2027.

To House Government Organization

#municipalities #taxation

HB 3346 — Summary (Child Care Act amendment)

Note: The bill text provided amends the Illinois Child Care Act of 1969 (225 ILCS 10/7) and concerns group day care home licensing and capacity. The short title at the top of your package (regarding municipal B & O taxes and subcontractors) appears inconsistent with the bill text; this summary follows the actual bill language shown (child care licensing).

Purpose / Intent

Direct the Illinois Department of Children and Family Services (DCFS) to amend its licensing rules for group day care homes to authorize a revised, temporary extended capacity option that expands the number of children a group day care home may care for. The change is intended to be in force through July 1, 2027.

Key provisions

Statutory change: amends Section 7 of the Child Care Act of 1969 (225 ILCS 10/7).

DCFS must adopt revised rules establishing a maximum authorized extended capacity for group day care homes that will apply through July 1, 2027.

Minimum required content of the revised rules:

Allow the option for a staffing configuration of one primary caregiver plus two assistants to care for:
Up to 2 additional children who are at least 30 months old, and
Up to 2 additional children who attend school full-time.
(This expansion is to be allowed “notwithstanding any other provision of the Act.”)
Require that a second full‑time assistant be present at all times whenever there are more than 12 children in the home.
Prohibit the total capacity of a group day care home from exceeding 16 children under the extended-capacity option.

Effective date: the act states the changes are effective immediately.

Who is affected

Primary: Licensed group day care homes in Illinois — they would be eligible to opt into the revised extended-capacity rules.

Secondary: DCFS (rulemaking responsibility), caregivers and assistants (staffing requirements), parents/guardians (access to additional licensed child care slots).

Local municipal or other regulatory policies that interact with state licensing may be indirectly affected.

Timeline and procedural status

Introduced in February 2025 (bill text shows introduction in February 2025; legislative referral/status varies in the provided record). The summary bill info lists status as “To House Government Organization.”

The extended-capacity authorization is explicitly time-limited to be applicable through July 1, 2027.

DCFS must amend administrative rules consistent with the statute; implementation therefore depends on DCFS rulemaking following enactment.

Potential impacts / considerations

Short-term increase in licensed child care capacity in group day care homes (up to the 16-child cap) where providers choose the option.

Additional staffing required when homes exceed 12 children (mandatory second full-time assistant).

The provision is temporary (expires July 1, 2027) unless extended by future legislation.

Fiscal impacts are not specified in the bill text; rulemaking and compliance could involve administrative costs for DCFS and operational costs for providers.

Statutory citation: 225 ILCS 10/7 (amendment to the Child Care Act of 1969).