INC TAX-LAND PROTECTION

Introduced on 2/3/26

Version 1 Text

Summary

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From the Legislature

Creates the Farmer Tax Benefit Act. Provides that taxpayers may apply to the Department of Natural Resources for an income tax credit in an amount equal to either (i) 100% of the fair market value of a qualified donation to a conservation agency of a land protection agreement or (ii) 50% of the fair market value of the qualified donation to a conservation agency of a fee simple interest or a remainder interest in qualified real property. Amends the Illinois Income Tax Act to make conforming changes.

Sponsors

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Democratic CaucusRepublican Caucus

Calendar

Mar 19

8:00 AM

House Revenue & Finance Committee Hearing

Mar 19

8:02 AM

House Property Tax Subcommittee Committee Hearing