HB1383

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INC TX-DEDUCTION FOR TIPS

What this bill does

Amends the Illinois Income Tax Act. Creates an income tax deduction for gratuities that are included in the taxpayer's federal adjusted gross income. Effective immediately.

Sponsor: Ryan Spain Chamber: House Introduced: 2025-01-15
Stuck
P(Advance)
4.3%
Chance it ever reaches a milestone (committee, floor, etc.). Not “next step.”
P(Law)
0.0%
Chance it becomes law given where it is now (stage, momentum).
Forecast
1.8%
Low P(law) at intro — sponsor & topic only; no progress or delay.
Confidence: 96%

Calculating prediction drivers...

Pipeline Progress

Current stage: In Committee · Last action 262 days ago · STAGNANT

How does a bill become law in Illinois?
  1. Introduction of Bill

    A member of the Senate or the House introduces a bill, which is assigned a unique identifying number (e.g., "H.B. ___" for House bills and "S.B. ___" for Senate bills). If not enacted, it must be reintroduced in the next General Assembly with a new number.

  2. Committee Work — Hearings

    The bill goes to the appropriate committee, which holds hearings to gather expert opinions and determine the need for the legislation.

  3. Committee Work — Markup, Amendments, Report

    The committee may make amendments to the bill. If approved, a committee report endorsing the bill is issued.

  4. Floor Debate

    The bill is debated and can be further amended. The debate transcripts are accessible online for public viewing.

  5. Passage and Consideration in Second Chamber

    If the bill passes in the first chamber, it moves to the second chamber for a similar review process. If both chambers approve, it goes to the governor.

  6. Gubernatorial Action

    The governor can sign the bill into law, veto it, or take no action (resulting in an automatic law after 60 days). The type of veto can be total or amendatory. Once signed, the bill becomes a Public Act and is assigned a Public Act number.

Sponsor Context

Campaign finance

This is SBE campaign receipts to the people on this bill, not Moneyball and not earmarked to the bill.

Money is campaign receipts to matched candidate committees, not earmarked to this bill. Window 2025-01-01 – 2026-09-13.

$5,509,027.96 Across sponsors / voters
12 Members with trails
25 Overlapping donors

Sponsor and voter funding

Member Role Receipts Total received Top donors
Ryan Spain Chief sponsor 480 $694,329.99 Main Street Leadership PAC ($72,800.00); Associated Beer Distributors of Illinois Political Action Committee ($25,000.00); CUPAC-Credit Union Political Action Council ($23,000.00)
Norine K. Hammond Sponsor 298 $716,889.27 House Republican Organization ($141,779.06); I.P.A.C.E. ($72,800.00); Women's Leadership Coalition PAC ($69,023.30)
Tony M. McCombie Sponsor 755 $2,812,873.48 Engineers Political Education Committee ($385,000.00); Chicago Land Operators Joint Labor Mgmt PAC ($300,000.00); Tony McCombie ($103,629.08)
Nicole La Ha Sponsor 0 $0.00 —
Joe C. Sosnowski Sponsor 67 $60,250.00 Realtor Political Action Committee ($11,000.00); Comcast ($4,000.00); J & J Ventures Gaming LLC ($3,000.00)
Amy Elik Sponsor 187 $148,116.03 Realtor PAC ($5,500.00); IL State Medical Society PAC ($5,000.00); Edward Sholar ($5,000.00)
Jackie Haas Sponsor 203 $168,369.22 Illinois Republican Party ($28,972.26); Save Our Local Businesses Illinois PAC ($10,000.00); Realtor PAC ($8,000.00)
Patrick Windhorst Sponsor 173 $110,375.00 Realtor PAC ($7,500.00); Downstate Operators Joint Labor/Mgmt PAC ($5,000.00); Health Care of IL PAC ($5,000.00)
Kevin Schmidt Sponsor 141 $181,200.07 IPACE ($50,000.00); Illinois Republican Party ($24,159.86); Chicago Land Operators Joint Labor -Management ($8,500.00)
Jennifer Sanalitro Sponsor 168 $284,597.80 Chicagoland Operators Joint Labor-Mgmt PAC ($42,250.00); I.P.A.C.E. ($34,450.00); Chicago J. Dineen Lodge 7 PAC ($18,000.00)
Brandun Schweizer Sponsor 123 $115,364.82 House Republican Org ($13,610.16); Illinois Republican Party ($13,554.26); Vermillion County Republican Central Committee ($5,000.00)
Martin McLaughlin Sponsor 86 $216,662.28 Martin J McLaughlin ($100,001.00); House Republican Committee ($17,450.00); Realtor Political Action Committee ($12,500.00)

Overlapping donors

Donors who gave to more than one sponsor or voter on this bill. Still not earmarked to the bill.

Donor Members Total
Chicago Land Operators Joint Labor Mgmt PAC Tony M. McCombie, Jackie Haas $303,500.00
House Republican Organization Norine K. Hammond, Tony M. McCombie, Kevin Schmidt $193,682.62
I.P.A.C.E. Norine K. Hammond, Jackie Haas, Amy Elik, Jennifer Sanalitro $117,250.00
Realtor PAC Norine K. Hammond, Tony M. McCombie, Patrick Windhorst, Jackie Haas, Amy Elik, Jennifer Sanalitro, Brandun Schweizer $115,020.00
Associated Beer Distributors of IL PAC Norine K. Hammond, Tony M. McCombie, Jennifer Sanalitro $85,023.15
Illinois Republican Party Jackie Haas, Jennifer Sanalitro, Kevin Schmidt, Brandun Schweizer $83,579.89
Health Care Council of Illinois PAC Tony M. McCombie, Ryan Spain $71,350.00
IHA PAC Joe C. Sosnowski, Tony M. McCombie, Jackie Haas, Brandun Schweizer $61,000.00
J & J Ventures Gaming LLC Joe C. Sosnowski, Norine K. Hammond, Tony M. McCombie, Ryan Spain, Patrick Windhorst, Jackie Haas, Amy Elik, Jennifer Sanalitro, Brandun Schweizer $56,000.00
Realtor Political Action Committee Joe C. Sosnowski, Ryan Spain, Martin McLaughlin, Kevin Schmidt $50,500.00
Accel Entertainment Gaming, LLC Tony M. McCombie, Ryan Spain, Jackie Haas $48,000.00
Ameren Illinois Joe C. Sosnowski, Norine K. Hammond, Tony M. McCombie, Ryan Spain, Patrick Windhorst, Jackie Haas, Amy Elik, Jennifer Sanalitro, Brandun Schweizer $47,500.00
Marquis Energy LLC Tony M. McCombie, Ryan Spain $45,000.00
Chicagoland Operators Joint Labor-Mgmt PAC Patrick Windhorst, Jennifer Sanalitro $42,750.00
Fraternal Order of Police Lodge 7 Tony M. McCombie, Jackie Haas, Jennifer Sanalitro $39,500.00
Donald Wilson Tony M. McCombie, Ryan Spain $38,500.00
Chicago J Dineen Lodge 7 PAC Norine K. Hammond, Tony M. McCombie, Patrick Windhorst $38,000.00
Manufacturers PAC Joe C. Sosnowski, Norine K. Hammond, Tony M. McCombie, Patrick Windhorst, Jackie Haas, Amy Elik, Jennifer Sanalitro, Brandun Schweizer $36,500.00
Sports Betting Alliance Norine K. Hammond, Tony M. McCombie, Ryan Spain, Jackie Haas, Amy Elik, Jennifer Sanalitro, Kevin Schmidt, Brandun Schweizer $32,500.00
Midwest Gaming & Entertainment, LLC Tony M. McCombie, Ryan Spain $30,000.00
AGC of Illinois PAC Tony M. McCombie, Ryan Spain, Amy Elik $28,000.00
Comcast Joe C. Sosnowski, Tony M. McCombie, Patrick Windhorst $28,000.00
Illinois Road Builders PAC Tony M. McCombie, Ryan Spain $27,500.00
Chicago J. Dineen Lodge 7 PAC Ryan Spain, Jennifer Sanalitro, Kevin Schmidt, Brandun Schweizer $27,000.00
ABBVIE PAC Norine K. Hammond, Tony M. McCombie $27,000.00

Top donors across these members

Donor Occupation Employer Receipts Total
Engineers Political Education Committee — — 2 $385,000.00
Chicago Land Operators Joint Labor Mgmt PAC — — 5 $303,500.00
House Republican Organization — — 52 $193,682.62
I.P.A.C.E. — — 9 $117,250.00
Realtor PAC — — 29 $115,020.00
Tony McCombie Leadership HRO 3 $103,629.08
Martin J McLaughlin Investment management Self 1 $100,001.00
Associated Beer Distributors of IL PAC — — 10 $85,023.15
Illinois Republican Party — — 8 $83,579.89
Main Street Leadership PAC — — 2 $72,800.00
Health Care Council of Illinois PAC — — 7 $71,350.00
Women's Leadership Coalition PAC — — 3 $69,023.30
IHA PAC — — 8 $61,000.00
J & J Ventures Gaming LLC — — 18 $56,000.00
Realtor Political Action Committee — — 18 $50,500.00
IPACE — — 3 $50,000.00
Accel Entertainment Gaming, LLC — — 6 $48,000.00
Ameren Illinois — — 19 $47,500.00
Get Illinois Right PAC — — 4 $47,460.91
Marquis Energy LLC — — 3 $45,000.00
Chicagoland Operators Joint Labor-Mgmt PAC — — 8 $42,750.00
Fraternal Order of Police Lodge 7 — — 5 $39,500.00
Donald Wilson Founder DRW 3 $38,500.00
Chicago J Dineen Lodge 7 PAC — — 3 $38,000.00
Manufacturers PAC — — 12 $36,500.00

Hearings

This bill has not been scheduled for a committee hearing.

Witness slips

4 slips filed. Proponent / opponent / no position as filed with the committee.

Name Organization Representing Position Hearing committee Hearing date
Freya Knarr - - Proponent Income Tax Subcommittee 2025-03-20
David Curtin Illinois Family Institute Illinois Family Institute Proponent Revenue & Finance 2025-02-27
David Curtin Illinois Family Institute Illinois Family Institute Illinois Family Institute Proponent Revenue & Finance 2025-02-20
David Smith Illinois Family Institute Illinois Family Institute Proponent Revenue & Finance 2025-02-20

Action History

17 actions recorded. Last action: 2026-01-21 — Added Chief Co-SponsorRep. Norine K. Hammond. Each action's meaning and outcome signal are classified automatically.

2025-01-15 Introduction & Filing
Filed with the Clerk byRep. Ryan Spain House Rule 6(b)
Bill officially submitted to the House Clerk during the session.
2025-01-23 Co-Sponsorship Mild +
Added Co-SponsorRep. Tony M. McCombie Senate Rule 5-1(a); House Rule 37(a)
A legislator adds their name as co-sponsor, signaling public support for the bill.
2025-01-28 Introduction & Filing
First Reading Senate Rule 5-1(d)/5-2; House Rule 37(d)/38
Formal introduction — title read into the official record. Required procedural step; bill now exists in the system.
2025-01-28 Committee Assignment
Referred toRules Committee Senate Rule 3-8(a); House Rule 18(a)
Sent to a committee (usually Rules in the House, Assignments in the Senate). The gatekeeping step — Rules/Assignments decides which substantive committee hears the bill.
2025-02-11 Committee Assignment
Assigned toRevenue & Finance Committee Senate Rule 3-8(a); House Rule 18(b)
Sent to a substantive committee (e.g., Transportation, Revenue). This is where the bill gets a real hearing and evaluation.
2025-02-25 Committee Assignment
ToIncome Tax Subcommittee Rule 3-3(b)
Referred to a subcommittee for more focused review (e.g., 'To Tax Policy: Other Taxes Subcommittee').
2025-03-03 Co-Sponsorship Mild +
Added Co-SponsorRep. Nicole La Ha Senate Rule 5-1(a); House Rule 37(a)
A legislator adds their name as co-sponsor, signaling public support for the bill.
2025-03-05 Co-Sponsorship Mild +
Added Co-SponsorRep. Joe C. Sosnowski Senate Rule 5-1(a); House Rule 37(a)
A legislator adds their name as co-sponsor, signaling public support for the bill.
2025-03-05 Co-Sponsorship Mild +
Added Co-SponsorRep. Amy Elik Senate Rule 5-1(a); House Rule 37(a)
A legislator adds their name as co-sponsor, signaling public support for the bill.
2025-03-05 Co-Sponsorship Mild +
Added Co-SponsorRep. Jackie Haas Senate Rule 5-1(a); House Rule 37(a)
A legislator adds their name as co-sponsor, signaling public support for the bill.
2025-03-05 Co-Sponsorship Mild +
Added Co-SponsorRep. Patrick Windhorst Senate Rule 5-1(a); House Rule 37(a)
A legislator adds their name as co-sponsor, signaling public support for the bill.
2025-03-06 Co-Sponsorship Mild +
Added Co-SponsorRep. Kevin Schmidt Senate Rule 5-1(a); House Rule 37(a)
A legislator adds their name as co-sponsor, signaling public support for the bill.
2025-03-13 Co-Sponsorship Mild +
Added Co-SponsorRep. Jennifer Sanalitro Senate Rule 5-1(a); House Rule 37(a)
A legislator adds their name as co-sponsor, signaling public support for the bill.
2025-03-21 Deadlines & Re-referrals Mild −
Rule 19(a) / Re-referred toRules Committee House Rule 19(a); Senate analog: Rule 3-9(a)
MISSED COMMITTEE DEADLINE — bill did not get a committee vote before the deadline and is re-referred to Rules/Assignments. The bill is NOT dead but faces an uphill battle to be reassigned. Most bills that hit Rule 19(a) do not advance.
2025-03-28 Co-Sponsorship Mild +
Added Co-SponsorRep. Brandun Schweizer Senate Rule 5-1(a); House Rule 37(a)
A legislator adds their name as co-sponsor, signaling public support for the bill.
2025-04-01 Co-Sponsorship Mild +
Added Co-SponsorRep. Martin McLaughlin Senate Rule 5-1(a); House Rule 37(a)
A legislator adds their name as co-sponsor, signaling public support for the bill.
2026-01-21 Co-Sponsorship Mild +
Added Chief Co-SponsorRep. Norine K. Hammond Senate Rule 5-1(a); House Rule 37(a)
Chief co-sponsor added.

All actions (table)

Date Chamber Action Category Signal
2025-01-15 House Filed with the Clerk byRep. Ryan Spain House Rule 6(b) Introduction & Filing —
2025-01-23 House Added Co-SponsorRep. Tony M. McCombie Senate Rule 5-1(a); House Rule 37(a) Co-Sponsorship Mild +
2025-01-28 House First Reading Senate Rule 5-1(d)/5-2; House Rule 37(d)/38 Introduction & Filing —
2025-01-28 House Referred toRules Committee Senate Rule 3-8(a); House Rule 18(a) Committee Assignment —
2025-02-11 House Assigned toRevenue & Finance Committee Senate Rule 3-8(a); House Rule 18(b) Committee Assignment —
2025-02-25 House ToIncome Tax Subcommittee Rule 3-3(b) Committee Assignment —
2025-03-03 House Added Co-SponsorRep. Nicole La Ha Senate Rule 5-1(a); House Rule 37(a) Co-Sponsorship Mild +
2025-03-05 House Added Co-SponsorRep. Joe C. Sosnowski Senate Rule 5-1(a); House Rule 37(a) Co-Sponsorship Mild +
2025-03-05 House Added Co-SponsorRep. Amy Elik Senate Rule 5-1(a); House Rule 37(a) Co-Sponsorship Mild +
2025-03-05 House Added Co-SponsorRep. Jackie Haas Senate Rule 5-1(a); House Rule 37(a) Co-Sponsorship Mild +
2025-03-05 House Added Co-SponsorRep. Patrick Windhorst Senate Rule 5-1(a); House Rule 37(a) Co-Sponsorship Mild +
2025-03-06 House Added Co-SponsorRep. Kevin Schmidt Senate Rule 5-1(a); House Rule 37(a) Co-Sponsorship Mild +
2025-03-13 House Added Co-SponsorRep. Jennifer Sanalitro Senate Rule 5-1(a); House Rule 37(a) Co-Sponsorship Mild +
2025-03-21 House Rule 19(a) / Re-referred toRules Committee House Rule 19(a); Senate analog: Rule 3-9(a) Deadlines & Re-referrals Mild −
2025-03-28 House Added Co-SponsorRep. Brandun Schweizer Senate Rule 5-1(a); House Rule 37(a) Co-Sponsorship Mild +
2025-04-01 House Added Co-SponsorRep. Martin McLaughlin Senate Rule 5-1(a); House Rule 37(a) Co-Sponsorship Mild +
2026-01-21 House Added Chief Co-SponsorRep. Norine K. Hammond Senate Rule 5-1(a); House Rule 37(a) Co-Sponsorship Mild +