Illinois 2025-2026 Regular Session

Illinois Senate Bill SB0194

Introduced
1/22/25  
Refer
1/22/25  
Refer
1/28/25  

Caption

INC TX-IGROW CHECKOFF

Summary

SB0194 would amend the Illinois Income Tax Act and the State Finance Act to create a new income tax return checkoff for the Illinois Graduate and Retain Our Workforce (iGROW) Tech Scholarship Fund. Beginning with taxable years ending on or after December 31, 2025, individual income tax filers would be able to voluntarily contribute at least $1 on their state return to the fund. The Department of Revenue would be required to print the checkoff option on the standard individual income tax form, and any contribution would reduce a taxpayer’s refund or increase the amount owed. The bill also creates the iGROW Tech Scholarship Checkoff Fund in the State treasury and directs that money deposited into the fund be used by the Illinois Student Assistance Commission to award iGROW Tech scholarships under the Higher Education Student Assistance Act. The measure is effective immediately, and it is structured as a dedicated revenue mechanism rather than a new tax or mandatory appropriation.

Impact

SB0194 would add new provisions to the Illinois Income Tax Act and State Finance Act, specifically creating a new charitable-style tax return checkoff and a corresponding special fund in the State treasury. It would affect the Department of Revenue, which must add the contribution option to the individual income tax form, and the Illinois Student Assistance Commission, which would administer the resulting scholarship dollars. The bill would also indirectly support students pursuing qualifying tech-related education through iGROW Tech scholarships.

Sentiment

Based on the bill text and the absence of recorded committee debate or votes in the provided materials, the overall sentiment appears neutral to favorable toward workforce and education support. The measure is framed as a voluntary contribution mechanism to help fund scholarships, which typically draws support because it does not impose a mandatory tax increase. No opposition, amendments, or recorded controversy are shown in the available context.

Contention

No specific contention is documented in the provided transcripts or voting history. Potential points of debate, if raised, would likely concern the proliferation of income tax checkoffs, administrative burden on the Department of Revenue, the effectiveness of checkoff fundraising, and whether scholarship funding should come from dedicated appropriations rather than voluntary taxpayer contributions. However, none of those concerns are attributed to any legislator or stakeholder in the materials provided.

Companion Bills

No companion bills found.

Previously Filed As

IL HB1450

INC TX-IGROW CHECKOFF

IL HB3038

INC TX-YOUTH AND GOVERNMENT

IL HB1167

PROP TX-SOUTH SUBURBAN CREDIT

IL SB3711

SOLAR ENERGY CHECKOFF PROGRAM

IL HB5388

SOLAR ENERGY CHECKOFF PROGRAM

IL HB0051

FINANCE-CO2 PIPELINE

IL HB3058

GROWING GROWERS FUND

IL SF2183

A bill for an act providing for the Iowa individual income tax checkoff for public schools and the public school checkoff fund, making appropriations, and providing for implementation of the checkoff on the return.

IL HB4183

HIGHER ED-SCHOLARSHIPS

IL HB2791

ISAC-NO REPAYMENT OBLIGATION

Similar Bills

IL HB1450

INC TX-IGROW CHECKOFF

NJ S930

Repeals requirement that individuals maintain minimum essential health insurance coverage.

IL SB3711

SOLAR ENERGY CHECKOFF PROGRAM

IL HB5388

SOLAR ENERGY CHECKOFF PROGRAM

VA HB935

Virginia Clean Energy and Battery Storage Promotion Program; established, report.

CA SB669

Rural hospitals: standby perinatal services.

VA HB935

A BILL to amend the Code of Virginia by adding in Chapter 17 of Title 45.2 an article numbered 10, consisting of sections numbered 45.2-1735 through 45.2-1740, relating to Virginia Clean Energy and Battery Storage Promotion, Research, and Market Development Program, Board, and Fund established; tax assessment; report.

AR SB281

To Amend The Law Regarding Agriculture; To Establish The Producer Bill Of Rights For Commodity Checkoff Programs Act; And To Require Certain Actions Related To Commodity Checkoff Programs.