---
type: "Bill"
title: "INC TX-FRINGE"
description: "Amends the Illinois Income Tax Act. Creates a deduction for amounts included in the taxpayer's adjusted gross income for certain fringe benefits. Effective immediately."
jurisdiction: "us/states/il"
legislature: "Illinois General Assembly"
session: "101st"
identifier: "SB 1515"
citation: "Illinois SB 1515 (101st)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: []
version_count: 3
action_count: 65
vote_count: 3
first_action: "2019-02-15"
last_action: "2019-08-26"
source: "openstates"
source_identifier: "ocd-bill/5cdd2a76-772d-4922-ae19-385b9700c3a8"
source_url: "http://ilga.gov/legislation/BillStatus.asp?DocNum=1515&GAID=15&DocTypeID=SB&LegId=118434&SessionID=108&GA=101"
source_hash: "2df7063c7444a6d12e5520319dfc931399f98d0388841793b473abcb1ca9bb59"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-il"]
---

# Illinois SB 1515 (101st) — INC TX-FRINGE

Amends the Illinois Income Tax Act. Creates a deduction for amounts included in the taxpayer's adjusted gross income for certain fringe benefits. Effective immediately.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](http://ilga.gov/legislation/fulltext.asp?DocName=10100SB1515&GA=101&SessionId=108&DocTypeId=SB&LegID=118434&DocNum=1515&GAID=15&SpecSess=&Session=&print=true)
2. **Engrossed** (committee substitute) — [source](http://ilga.gov/legislation/fulltext.asp?DocName=10100SB1515eng&GA=101&SessionId=108&DocTypeId=SB&LegID=118434&DocNum=1515&GAID=15&SpecSess=&Session=&print=true)
3. **Enrolled** (enrolled) — [source](http://ilga.gov/legislation/fulltext.asp?DocName=10100SB1515enr&GA=101&SessionId=108&DocTypeId=SB&LegID=118434&DocNum=1515&GAID=15&SpecSess=&Session=&print=true)

## Votes

- Third Reading — **56–0** (pass) · upper
- Third Reading — **109–0** (pass) · lower
- Concurrence — **57–0** (pass) · upper

## Sponsors

- Cristina Castro — cosponsor (person)
- Diane Pappas — cosponsor (person)
- Elgie R. Sims, Jr. — cosponsor (person)
- Grant Wehrli — cosponsor (person)
- Heather A. Steans — cosponsor (person)
- Iris Y. Martinez — cosponsor (person)
- Julie A. Morrison — cosponsor (person)
- Justin Slaughter — cosponsor (person)
- Laura M. Murphy — cosponsor (person)
- Natalie A. Manley — primary (person)
- Robert Peters — cosponsor (person)
- Terra Costa Howard — cosponsor (person)
- Terry Link — cosponsor (person)
- Toi W. Hutchinson — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2019-02-15** Filed with Secretary by Sen. Toi W. Hutchinson `filing`
- **2019-02-15** First Reading `reading-1`
- **2019-02-15** Referred to Assignments `referral-committee`
- **2019-02-19** Added as Chief Co-Sponsor Sen. Robert Peters
- **2019-02-19** Added as Chief Co-Sponsor Sen. Iris Y. Martinez
- **2019-02-19** Added as Co-Sponsor Sen. Cristina Castro
- **2019-02-20** Added as Co-Sponsor Sen. Heather A. Steans
- **2019-02-27** Assigned to Revenue `referral-committee`
- **2019-03-05** Added as Chief Co-Sponsor Sen. Julie A. Morrison
- **2019-03-06** Senate Committee Amendment No. 1 Filed with Secretary by Sen. Toi W. Hutchinson `amendment-introduction`
- **2019-03-06** Senate Committee Amendment No. 1 Referred to Assignments `referral-committee`
- **2019-03-06** Postponed - Revenue
- **2019-03-07** Added as Co-Sponsor Sen. Elgie R. Sims, Jr.
- **2019-03-07** Added as Co-Sponsor Sen. Laura M. Murphy
- **2019-03-12** Senate Committee Amendment No. 1 Assignments Refers to Revenue
- **2019-03-13** Senate Committee Amendment No. 2 Filed with Secretary by Sen. Toi W. Hutchinson `amendment-introduction`
- **2019-03-13** Senate Committee Amendment No. 2 Referred to Assignments `referral-committee`
- **2019-03-13** Senate Committee Amendment No. 1 Adopted `amendment-passage`
- **2019-03-13** Do Pass as Amended Revenue; 007-000-000 `committee-passage`
- **2019-03-13** Placed on Calendar Order of 2nd Reading March 14, 2019
- **2019-03-19** Senate Committee Amendment No. 2 Pursuant to Senate Rule 3-8(b-1), this amendment will remain in the Committee on Assignments.
- **2019-03-19** Added as Co-Sponsor Sen. Terry Link
- **2019-03-21** Senate Floor Amendment No. 3 Filed with Secretary by Sen. Toi W. Hutchinson `amendment-introduction`
- **2019-03-21** Senate Floor Amendment No. 3 Referred to Assignments `referral-committee`
- **2019-03-26** Senate Floor Amendment No. 3 Assignments Refers to Revenue
- **2019-03-27** Senate Floor Amendment No. 3 Recommend Do Adopt Revenue; 007-000-000
- **2019-04-03** Second Reading `reading-2`
- **2019-04-03** Senate Floor Amendment No. 3 Adopted; Hutchinson `amendment-passage`
- **2019-04-03** Placed on Calendar Order of 3rd Reading April 4, 2019
- **2019-04-04** Third Reading - Passed; 056-000-000 `reading-3, passage`
- **2019-04-04** Senate Committee Amendment No. 2 Tabled Pursuant to Rule 5-4(a) `amendment-failure`
- **2019-04-04** Arrived in House `introduction`
- **2019-05-01** Chief House Sponsor Rep. Natalie A. Manley
- **2019-05-01** First Reading `reading-1`
- **2019-05-01** Referred to Rules Committee `referral-committee`
- **2019-05-01** Assigned to Revenue & Finance Committee `referral-committee`
- **2019-05-06** House Committee Amendment No. 1 Filed with Clerk by Rep. Natalie A. Manley `amendment-introduction`
- **2019-05-06** House Committee Amendment No. 1 Referred to Rules Committee `referral-committee`
- **2019-05-07** House Committee Amendment No. 1 Rules Refers to Revenue & Finance Committee
- **2019-05-08** Added Alternate Co-Sponsor Rep. Justin Slaughter
- **2019-05-09** House Committee Amendment No. 1 Adopted in Revenue & Finance Committee; by Voice Vote `amendment-passage`
- **2019-05-09** Do Pass as Amended / Short Debate Revenue & Finance Committee; 013-000-000 `committee-passage`
- **2019-05-09** Placed on Calendar 2nd Reading - Short Debate
- **2019-05-16** Second Reading - Short Debate `reading-2`
- **2019-05-16** Placed on Calendar Order of 3rd Reading - Short Debate
- **2019-05-24** Final Action Deadline Extended-9(b) May 31, 2019
- **2019-05-26** Third Reading - Short Debate - Passed 109-000-000 `reading-3, passage`
- **2019-05-26** Added Alternate Chief Co-Sponsor Rep. Grant Wehrli
- **2019-05-26** Added Alternate Chief Co-Sponsor Rep. Diane Pappas
- **2019-05-26** Added Alternate Chief Co-Sponsor Rep. Terra Costa Howard
- **2019-05-26** Alternate Chief Co-Sponsor Changed to Rep. Grant Wehrli
- **2019-05-26** Alternate Chief Co-Sponsor Changed to Rep. Terra Costa Howard
- **2019-05-27** Secretary's Desk - Concurrence House Amendment(s) 1
- **2019-05-27** Placed on Calendar Order of Concurrence House Amendment(s) 1 - May 28, 2019
- **2019-05-28** House Committee Amendment No. 1 Motion to Concur Filed with Secretary Sen. Toi W. Hutchinson `filing`
- **2019-05-28** House Committee Amendment No. 1 Motion to Concur Referred to Assignments `referral-committee`
- **2019-05-29** House Committee Amendment No. 1 Motion to Concur Assignments Referred to Revenue `referral-committee`
- **2019-05-29** House Committee Amendment No. 1 Motion To Concur Recommended Do Adopt Revenue; 009-000-000
- **2019-05-31** House Committee Amendment No. 1 Senate Concurs 057-000-000
- **2019-05-31** Senate Concurs
- **2019-05-31** Passed Both Houses
- **2019-06-28** Sent to the Governor `executive-receipt`
- **2019-08-26** Governor Approved `executive-signature`
- **2019-08-26** Effective Date August 26, 2019
- **2019-08-26** Public Act . . . . . . . . . 101-0585 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/5cdd2a76-772d-4922-ae19-385b9700c3a8`. Confidence: reported (aggregated from official Illinois legislature records).