Illinois 2025-2026 Regular Session

Illinois Senate Bill SB3873

Introduced
2/6/26  

Caption

INC TX-R AND D CREDIT

Impact

The passage of SB3873 could have considerable implications on state law regarding tax credits and the promotion of economic growth. Through the introduction of this tax credit, Illinois aims to position itself as a competitive market for businesses involved in R&D. This strategy is seen as a way to counteract out-of-state competition and retain local companies. Critics, however, express concerns about the fiscal impact of such tax incentives and whether they might lead to reduced state revenue, potentially affecting funding for essential public services. The bill represents a pivotal shift toward prioritizing innovation as a means of economic progression.

Summary

SB3873, known as the Income Tax Research and Development Credit bill, seeks to provide tax credits to businesses in Illinois that invest in research and development (R&D) activities. The bill's main objective is to enhance the state's economy by incentivizing companies to innovate and significantly increase their R&D expenditures. Proponents of the bill argue that supporting R&D is crucial for fostering technological advancements and creating high-quality jobs within the state. By offering financial incentives, the bill aims to attract more companies to Illinois and encourage existing businesses to expand their R&D efforts.

Contention

Notable points of contention surrounding SB3873 include concerns from fiscal conservatives who fear that the bill may promote a drain on state revenues without guaranteeing adequate job creation or economic return. Additionally, there are debates on whether the tax credits should be limited to specific industries or made available across the board. Some lawmakers advocate for setting performance metrics to ensure accountability and effectiveness of the incentives, stating that any financial support must be justified by tangible outcomes related to job growth and innovation in the region.

Companion Bills

No companion bills found.

Previously Filed As

IL HB4513

INC TX-R AND D CREDIT

IL SB3710

INC TX-R AND D CREDIT

IL HB5123

INC TX-PROP TX CREDIT

IL SB3781

INC TX-PROP TX CREDIT

IL SB3791

INC TX-INNOVATION CREDIT

IL SB3619

INC TX-HEALTH INSURANCE CREDIT

IL SB3567

INC TX-CHILD TAX CREDIT

IL SB3959

INC TX-WELCOME HOME CREDIT

IL HB4190

INC TX-SMALL BUSINESS CREDIT

IL HB4350

INC TX-SMALL BUSINESS CREDIT

Similar Bills

No similar bills found.