Dupage Policy Journal

Jennifer Sanalitro introduced HB1900 in the Illinois House on Jan. 29, 2025, during the general assembly session 104, according to the Illinois General Assembly.

According to the Illinois General Assembly site, the legislature summarized the bill's official text as follows: "Amends the Illinois Income Tax Act. Creates an income tax credit for caregivers who have uncompensated eligible expenditures in connection with the care of an eligible related person during the taxable year. Provides that "eligible related person" means a person who meets certain age and residency requirements, requires assistance with at least one activity of daily living, and qualifies as a dependent, spouse, parent, or other relation of the primary caregiver or has a close association with the primary caregiver, including as a friend or neighbor. Provides that taxpayers shall apply for the credit to the Department on Aging. Sets forth limitations on the amount of the credit. Effective immediately."

The following is our breakdown, based on the actual bill text, and may include interpretation to clarify its provisions.

In essence, the bill amends the Illinois Income Tax Act to establish a caregiver tax credit, offering a nonrefundable credit for primary caregivers with unpaid eligible expenditures related to caring for an eligible person. The care recipient must meet age, residency, and dependency criteria, including needing help with daily activities. Starting on or after Jan. 1, 2026, caregivers can apply through the Department on Aging for up to $500 in credits per year, with a $1 million annual cap statewide. Unclaimed credits can carry over for five years. The bill specifies that credits cannot reduce tax liability to below zero. It excludes costs for general home maintenance unless they assist in maintaining the recipient's mobility, safety, and independence and becomes effective immediately upon becoming law.

Jennifer Sanalitro has proposed another three bills since the beginning of the 104th session.

Jennifer Sanalitro is currently serving in the Illinois State House, representing the state's 48th House District. She replaced previous state representative Terra Costa Howard in 2023.

Bills in Illinois follow a multi-step legislative process, beginning with introduction in either the House or Senate, followed by committee review, floor debates, and votes in both chambers before reaching the governor for approval or veto. The General Assembly operates on a biennial schedule, and while typically thousands of bills are introduced each session, only a fraction successfully pass through the process to become law.

You can read more about bills and other measures here.

Bill Number	Date Introduced	Short Description
HB1900	01/29/2025	Amends the Illinois Income Tax Act. Creates an income tax credit for caregivers who have uncompensated eligible expenditures in connection with the care of an eligible related person during the taxable year. Provides that "eligible related person" means a person who meets certain age and residency requirements, requires assistance with at least one activity of daily living, and qualifies as a dependent, spouse, parent, or other relation of the primary caregiver or has a close association with the primary caregiver, including as a friend or neighbor. Provides that taxpayers shall apply for the credit to the Department on Aging. Sets forth limitations on the amount of the credit. Effective immediately.
HB1898	01/29/2025	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.
HB1899	01/29/2025	Amends the Illinois Income Tax Act. Creates an income tax deduction for the amount of overtime compensation that is paid to the taxpayer during the taxable year and that is included in the taxpayer's federal adjusted gross income. Effective immediately.
HB1901	01/29/2025	Amends the Election Code. Provides that a permanent polling place for early voting must remain open beginning the 15th day before an election through the end of the day before election day during the hours of 8:30 a.m. to 7:00 p.m., or 9:00 a.m. to 7:00 p.m., on weekdays (currently, during the hours of 8:30 a.m. to 4:30 p.m., or 9:00 a.m. to 5:00 p.m., on weekdays).
HB1902	01/29/2025	Amends the Animal Welfare Act. Provides that dog breeders must genetically test or have their dogs genetically tested for diseases that cause early death or physical impairments. Provides that if the dog breeder finds that a dog he or she breeds has a genetic defect or mutation that causes early death or physical impairments, the dog breeder must have that dog sterilized.
HB1903	01/29/2025	Creates the Human Trafficking Order of Protection Act. Provides that the following persons may bring an action under the Act: (1) a person who is a victim of human trafficking regardless of the relationship between the victim and the trafficker; or (2) a person on behalf of a minor child or an adult who has been the victim of human trafficking. Establishes procedures on how to commence actions for human trafficking, including independently, in conjunction with another civil proceeding, or in conjunction with a delinquency petition or a criminal prosecution. Establishes further procedures in relation to filing fees and dismissal and consolidation. Provides that the Administrative Office of the Illinois Courts may adopt rules to establish a pilot program to allow for electronic filing of petitions for temporary orders of protection and issuance of orders by audio-visual means. Establishes the applicability of the rules of civil procedure including venue, objections, and summons. Provides for specified remedies.
HB1904	01/29/2025	Amends the Stalking No Contact Order Act and the Civil No Contact Order Act. Provides that the court shall (rather than may) award the petitioner costs and attorney's fees if a stalking no contact order is granted. Provides that the court shall award the petitioner costs and attorney's fees if a civil no contact order is granted.
HB1905	01/29/2025	Amends the Use Tax Act, the Retailers' Occupation Tax Act, and the State Finance Act. Provides for a sales tax holiday on school supplies during the first 7 days of August of each calendar year. Effective immediately.
HB1906	01/29/2025	Amends the Property Tax Code. Creates a senior citizens homestead school levy exemption for property that is improved with a permanent structure that is occupied as a primary residence by an applicant who (i) is 65 years of age or older during the taxable year, (ii) has a household income that does not exceed the maximum income limitation, (iii) is liable for paying real property taxes on the property, (iv) is an owner of record of the property or has a legal or equitable interest in the property as evidenced by a written instrument, if no individual residing at the real property is or will be enrolled in a public school. Effective immediately.
HB1907	01/29/2025	Amends the Illinois Vehicle Code. Provides that a unit of local government, including a home rule unit, may not enact an ordinance providing for a noise monitoring system upon any portion of its roadways (removing language allowing the City of Chicago to enact an ordinance providing for a noise monitoring system upon any portion of the roadway known as Lake Shore Drive). Makes changes to the definition of "noise monitoring system".