Peoria Standard

Regan Deering introduced HB3236 in the Illinois House on Feb. 6, 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 in an amount equal to 10% of the manufacturing capital expenditures incurred by the taxpayer during the taxable year or, if the taxpayer is located in a rural or economically challenged area, 15% of the manufacturing capital expenditures. Provides that the total amount of credits awarded under those provisions may not exceed $10,000,000 for any particular taxpayer in any taxable year, except that, if the capital investment is made in a rural or economically challenged area, then the maximum amount of the credit shall be $20,000,000. Effective immediately."

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

In essence, this bill amends the Illinois Income Tax Act to introduce a manufacturing capital expenditure credit for taxable years starting Jan. 1, 2025, and before Jan. 1, 2036. Taxpayers engaged in manufacturing are eligible for a tax credit equal to 10% of their capital expenditures incurred within a taxable year. If these expenditures occur in rural or economically challenged areas, the credit increases to 15%. The credit is capped at $10 million per taxpayer annually, or $20 million if the investment is in designated rural or challenged areas. The act prohibits claiming this credit in conjunction with other credits for the same expenditure, bars carrying the credit forward or backward, and ensures it does not reduce tax liability below zero. The bill takes effect immediately.

Regan Deering has proposed another five bills since the beginning of the 104th session.

Deering graduated from Duke University in 1997 with a BS.

Regan Deering is currently serving in the Illinois State House, representing the state's 88th House District. She replaced previous state representative Dan Caulkins in 2025.

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
HB3236	02/06/2025	Amends the Illinois Income Tax Act. Creates an income tax credit in an amount equal to 10% of the manufacturing capital expenditures incurred by the taxpayer during the taxable year or, if the taxpayer is located in a rural or economically challenged area, 15% of the manufacturing capital expenditures. Provides that the total amount of credits awarded under those provisions may not exceed $10,000,000 for any particular taxpayer in any taxable year, except that, if the capital investment is made in a rural or economically challenged area, then the maximum amount of the credit shall be $20,000,000. Effective immediately.
HB2916	02/05/2025	Amends the Snow and Ice Removal Act. Includes within the protection of the Act a person in charge of any business who attempts to remove snow or ice from sidewalks and parking areas abutting the business. Prohibits liability unless the removal of the snow and ice was done in a willful or wanton manner. Provides that attorney's fees may be awarded to a defendant who is protected under the Act from liability if the court determines the that action against the defendant is frivolous.
HB1735	01/24/2025	Amends the Election Code. Provides that, except as otherwise provided by federal law, any person who is not a citizen of the United States and who knowingly registers to vote or knowingly votes in an election, including a municipal election, shall be guilty of a Class 3 felony. Provides that, except as otherwise provided by federal law, any person who knowingly registers a person to vote who is not a citizen of the United States shall be guilty of a Class 3 felony. Effective immediately.
HB1117	01/09/2025	Amends the Interscholastic Athletic Organization Act. Provides that any athletic team or sport that is under the jurisdiction of an association or entity that provides for interscholastic athletics or athletic competition among schools and student must be expressly designated as (i) a male athletic team or sport, (ii) a female athletic team or sport, or (iii) a coeducational athletic team or sport. Provides that an athletic team or sport designated as being female is available only to participants who are female, based on their biological sex. Requires a school district or nonpublic school to obtain a written statement signed by a student's parent or guardian or the student verifying the student's age, biological sex, and that the student has not taken performance enhancing drugs; provides for a penalty for false or misleading statements. Prohibits a governmental entity or an association or entity that provides for interscholastic athletics or athletic competition among schools and students from entertaining a complaint, opening an investigation, or taking any other adverse action against a school district or nonpublic school for maintaining athletic teams or sports in accordance with these provisions.
HB1118	01/09/2025	Amends the Educator Licensure Article of the School Code. Allows a lapsed Professional Educator License to be immediately reinstated upon payment to the State Board of Education by the applicant of the lesser of a $50 penalty or a $10 penalty for each year the license has lapsed. Effective immediately.
HB1119	01/09/2025	Amends the Educator Licensure Article of the School Code. Provides that a candidate for a State educator license who is either a former or active first responder or a military service member shall receive a refund for any costs associated with completing a test of content area knowledge or a teacher performance assessment. Provides that no former or active first responder or military service member may be charged an application fee under provisions regarding a Professional Educator License, an Educator License with Stipulations, a Substitute Teaching License, and a Short-Term Substitute Teaching License. Effective July 1, 2025.