SB0140
View on ILGAINC 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.
Calculating prediction drivers...
Pipeline Progress
Current stage: In Committee · Last action 295 days ago · STAGNANT
How does a bill become law in Illinois?
-
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.
-
Committee Work — Hearings
The bill goes to the appropriate committee, which holds hearings to gather expert opinions and determine the need for the legislation.
-
Committee Work — Markup, Amendments, Report
The committee may make amendments to the bill. If approved, a committee report endorsing the bill is issued.
-
Floor Debate
The bill is debated and can be further amended. The debate transcripts are accessible online for public viewing.
-
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.
-
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.
Sponsor and voter funding
| Member | Role | Receipts | Total received | Top donors |
|---|---|---|---|---|
| Craig Wilcox | Chief sponsor | 95 | $90,232.97 | IL Senate Republican Campaign Committee ($5,604.89); Marquis Energy LLC ($5,000.00); Realtor Political Action Committee ($4,500.00) |
| Jason Plummer | Sponsor | 93 | $272,535.57 | Constitution Bank ($103,282.72); Bank of Hillsboro ($76,097.85); Charles Drury, Jr. ($5,800.00) |
| Neil Anderson | Sponsor | 102 | $122,573.23 | Downstate Operators Joint Labor Management PAC ($10,000.00); Ameren Illinois ($7,500.00); Realtor PAC ($7,500.00) |
| Chris Balkema | Sponsor | 94 | $95,060.00 | Kevin Hoffman ($12,500.00); Richard Uihlein ($7,300.00); D Construction ($5,000.00) |
| Seth Lewis | Sponsor | 212 | $468,018.02 | Chicago Land Operators Joint Labor-Management PAC ($86,270.34); IBEW Illinois PAC ($68,500.00); Illinois Senate Republican Campaign Committee ($48,360.03) |
| Donald P. DeWitte | Sponsor | 81 | $106,982.59 | Senate Republican Victory Fund ($10,000.00); Save Our Local Businesses Illinois PAC ($10,000.00); Illinois Hospital Association PAC ($6,200.00) |
| Sally J. Turner | Sponsor | 216 | $145,901.59 | Downstate Operators Joint Labor-Management PAC ($10,000.00); Ameren Illinois ($8,000.00); Realtor Political Action Committee ($8,000.00) |
| Erica Harriss | Sponsor | 203 | $312,210.18 | Illinois Senate Republican Campaign Committee ($170,263.93); Realtor Political Action Committee ($11,000.00); Plummer for Illinois ($7,311.00) |
| Dave Syverson | Sponsor | 158 | $212,728.46 | Illinois Hospital Association PAC ($10,000.00); MercyCare Health Plans ($10,000.00); Ringland-Johnson Construction Co. ($10,000.00) |
| Li Arellano, Jr. | Sponsor | 88 | $66,275.00 | Health Care Council of Illinois Political Action Committee ($5,000.00); Marquis Energy ($5,000.00); Prairie Band Potawatomi Nation ($3,500.00) |
Overlapping donors
Donors who gave to more than one sponsor or voter on this bill. Still not earmarked to the bill.
Top donors across these members
| Donor | Occupation | Employer | Receipts | Total |
|---|---|---|---|---|
| Illinois Senate Republican Campaign Committee | — | — | 31 | $220,216.36 |
| Constitution Bank | — | — | 13 | $103,282.72 |
| Chicago Land Operators Joint Labor-Management PAC | — | — | 19 | $95,270.34 |
| Bank of Hillsboro | — | — | 6 | $76,097.85 |
| IBEW Illinois PAC | — | — | 2 | $68,750.00 |
| Realtor Political Action Committee | — | — | 19 | $40,000.00 |
| Fraternal Order of Police, Chicago Lodge No 7 | — | — | 2 | $30,000.00 |
| LIUNA Chicago Laborers District Council | — | — | 2 | $30,000.00 |
| Illinois Hospital Association PAC | — | — | 10 | $24,700.00 |
| Ameren Illinois | — | — | 12 | $24,500.00 |
| Associated Beer Distributors of Illinois PAC | — | — | 9 | $22,500.00 |
| Sports Betting Alliance | — | — | 6 | $20,000.00 |
| Downstate Operators Joint Labor Management PAC | — | — | 5 | $20,000.00 |
| Realtor PAC | — | — | 5 | $17,500.00 |
| Downstate Operators Joint Labor-Management PAC | — | — | 3 | $15,000.00 |
| Superior Ambulance Service, Inc | — | — | 2 | $13,422.49 |
| Kevin Hoffman | President | G&D Trucking | 2 | $12,500.00 |
| CAR of Illinois | — | — | 15 | $12,000.00 |
| Accel Entertainment Gaming LLC | — | — | 6 | $12,000.00 |
| Illinois State Medical Society PAC | — | — | 7 | $11,000.00 |
| Save Our Local Businesses Illinois PAC | — | — | 1 | $10,000.00 |
| Senate Republican Victory Fund | — | — | 1 | $10,000.00 |
| Ringland-Johnson Construction Co. | — | — | 2 | $10,000.00 |
| MercyCare Health Plans | — | — | 2 | $10,000.00 |
| J & J Ventures Gaming LLC | — | — | 4 | $9,000.00 |
Hearings
This bill has not been scheduled for a committee hearing.
Action History
12 actions recorded. Last action: 2025-12-19 — Added as Co-SponsorSen. Li Arellano, Jr.. Each action's meaning and outcome signal are classified automatically.
All actions (table)
| Date | Chamber | Action | Category | Signal |
|---|---|---|---|---|
| 2025-01-17 | Senate | Filed with Secretary bySen. Craig Wilcox Rule 2-7(b) | Introduction & Filing | — |
| 2025-01-17 | Senate | First Reading Senate Rule 5-1(d)/5-2; House Rule 37(d)/38 | Introduction & Filing | — |
| 2025-01-17 | Senate | Referred toAssignments Senate Rule 3-8(a); House Rule 18(a) | Committee Assignment | — |
| 2025-05-30 | Senate | Added as Co-SponsorSen. Chris Balkema Senate Rule 5-1(a); House Rule 37(a) | Co-Sponsorship | Mild + |
| 2025-12-05 | Senate | Added as Chief Co-SponsorSen. Jason Plummer Senate Rule 5-1(a); House Rule 37(a) | Co-Sponsorship | Mild + |
| 2025-12-05 | Senate | Added as Co-SponsorSen. Seth Lewis Senate Rule 5-1(a); House Rule 37(a) | Co-Sponsorship | Mild + |
| 2025-12-08 | Senate | Added as Co-SponsorSen. Donald P. DeWitte Senate Rule 5-1(a); House Rule 37(a) | Co-Sponsorship | Mild + |
| 2025-12-09 | Senate | Added as Co-SponsorSen. Sally J. Turner Senate Rule 5-1(a); House Rule 37(a) | Co-Sponsorship | Mild + |
| 2025-12-09 | Senate | Added as Co-SponsorSen. Erica Harriss Senate Rule 5-1(a); House Rule 37(a) | Co-Sponsorship | Mild + |
| 2025-12-09 | Senate | Added as Co-SponsorSen. Dave Syverson Senate Rule 5-1(a); House Rule 37(a) | Co-Sponsorship | Mild + |
| 2025-12-15 | Senate | Added as Chief Co-SponsorSen. Neil Anderson Senate Rule 5-1(a); House Rule 37(a) | Co-Sponsorship | Mild + |
| 2025-12-19 | Senate | Added as Co-SponsorSen. Li Arellano, Jr. Senate Rule 5-1(a); House Rule 37(a) | Co-Sponsorship | Mild + |