--- type: "Bill" title: "INC TAX-RIVER EDGE CREDIT" description: "Amends the Illinois Income Tax Act. Provides that the credit for expenditures incurred in the restoration and preservation of a qualified historic structure located in a River Edge Redevelopment Zone applies for taxable years ending prior to January 1, 2027 (currently January 1, 2022). Effective immediately." jurisdiction: "us/states/il" legislature: "Illinois General Assembly" session: "102nd" identifier: "SB 157" citation: "Illinois SB 157 (102nd)" classification: ["bill"] subjects: [] status: "enacted" primary_sponsors: ["Michael E. Hastings", "Michael J. Zalewski"] version_count: 6 action_count: 112 vote_count: 2 first_action: "2021-02-09" last_action: "2022-04-19" source: "openstates" source_identifier: "ocd-bill/055f0b35-99bf-4dfe-882f-61fa4c608b06" source_url: "https://ilga.gov/legislation/BillStatus.asp?DocNum=157&GAID=16&DocTypeID=SB&LegId=129172&SessionID=110&GA=102" source_hash: "08f7482a0e2976ef9f2c6b4b4e5f1464d9a742db5995229bd3606839f461b0be" 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 157 (102nd) — INC TAX-RIVER EDGE CREDIT Amends the Illinois Income Tax Act. Provides that the credit for expenditures incurred in the restoration and preservation of a qualified historic structure located in a River Edge Redevelopment Zone applies for taxable years ending prior to January 1, 2027 (currently January 1, 2022). Effective immediately. ## Version chain The bill's text revisions, in order — the diff chain from filing to enrollment. 1. **Introduced** (filed) — [source](https://ilga.gov/legislation/102/SB/PDF/10200SB0157.pdf) 2. **Engrossed** (committee substitute) — [source](https://ilga.gov/legislation/102/SB/PDF/10200SB0157eng.pdf) 3. **House Amendment 001** (committee substitute) — [source](https://ilga.gov/legislation/102/SB/PDF/10200SB0157ham001.pdf) 4. **House Amendment 002** (committee substitute) — [source](https://ilga.gov/legislation/102/SB/PDF/10200SB0157ham002.pdf) 5. **House Amendment 003** (committee substitute) — [source](https://ilga.gov/legislation/102/SB/PDF/10200SB0157ham003.pdf) 6. **Enrolled** (enrolled) — [source](https://ilga.gov/legislation/102/SB/PDF/10200SB0157enr.pdf) ## Votes - Concurrence, Amendment 2 — **55–1** (pass) · upper - Third Reading — **110–0** (pass) · lower ## Sponsors - Michael E. Hastings — primary (person) - Michael J. Zalewski — primary (person) - Aaron M. Ortiz — cosponsor (person) - Angelica Guerrero-Cuellar — cosponsor (person) - Ann M. Williams — cosponsor (person) - Anna Moeller — cosponsor (person) - Anne Stava-Murray — cosponsor (person) - Barbara Hernandez — cosponsor (person) - Bob Morgan — cosponsor (person) - Christopher Belt — cosponsor (person) - Cristina Castro — cosponsor (person) - Daniel Didech — cosponsor (person) - Dave Vella — cosponsor (person) - David Koehler — cosponsor (person) - Debbie Meyers-Martin — cosponsor (person) - Denyse Wang Stoneback — cosponsor (person) - Elgie R. Sims, Jr. — cosponsor (person) - Eva-Dina Delgado — cosponsor (person) - Fred Crespo — cosponsor (person) - Jaime M. Andrade, Jr. — cosponsor (person) - Janet Yang Rohr — cosponsor (person) - Jawaharial Williams — cosponsor (person) - Jennifer Gong-Gershowitz — cosponsor (person) - Joe Sosnowski — cosponsor (person) - Jonathan Carroll — cosponsor (person) - Justin Slaughter — cosponsor (person) - Kambium Buckner — cosponsor (person) - Katie Stuart — cosponsor (person) - Keith R. Wheeler — cosponsor (person) - Laura Ellman — cosponsor (person) - Lindsey LaPointe — cosponsor (person) - Margaret Croke — cosponsor (person) - Mark L. Walker — cosponsor (person) - Maura Hirschauer — cosponsor (person) - Maurice A. West, II — cosponsor (person) - Michael Halpin — cosponsor (person) - Michael Kelly — cosponsor (person) - Michelle Mussman — cosponsor (person) - Robert Rita — cosponsor (person) - Robyn Gabel — cosponsor (person) - Sam Yingling — cosponsor (person) - Sonya M. Harper — cosponsor (person) - Stephanie A. Kifowit — cosponsor (person) - Steve Stadelman — cosponsor (person) - Sue Scherer — cosponsor (person) - Suzanne Ness — cosponsor (person) - Theresa Mah — cosponsor (person) - Tony McCombie — cosponsor (person) - William Davis — cosponsor (person) ## Timeline The legislative action history — every referral, reading, and vote. - **2021-02-09** Filed with Secretary by Sen. Linda Holmes `filing` - **2021-02-09** First Reading `reading-1` - **2021-02-09** Referred to Assignments `referral-committee` - **2021-02-11** Added as Chief Co-Sponsor Sen. David Koehler - **2021-02-11** Added as Chief Co-Sponsor Sen. Steve Stadelman - **2021-02-17** Assigned to Revenue `referral-committee` - **2021-02-25** Added as Chief Co-Sponsor Sen. Cristina Castro - **2021-03-02** Added as Chief Co-Sponsor Sen. Christopher Belt - **2021-03-05** Postponed - Revenue - **2021-03-19** Do Pass Revenue; 009-000-000 `committee-passage` - **2021-03-19** Placed on Calendar Order of 2nd Reading March 23, 2021 - **2021-04-13** Second Reading `reading-2` - **2021-04-13** Placed on Calendar Order of 3rd Reading ** April 14, 2021 - **2021-04-20** Added as Co-Sponsor Sen. Elgie R. Sims, Jr. - **2021-04-21** Third Reading - Passed; 056-000-000 `passage, reading-3` - **2021-04-22** Arrived in House `introduction` - **2021-04-22** Chief House Sponsor Rep. Jehan Gordon-Booth - **2021-04-23** First Reading `reading-1` - **2021-04-23** Referred to Rules Committee `referral-committee` - **2021-04-23** Added Alternate Co-Sponsor Rep. Maurice A. West, II - **2021-04-23** Added Alternate Co-Sponsor Rep. Stephanie A. Kifowit - **2021-04-23** Added Alternate Co-Sponsor Rep. Maura Hirschauer - **2021-04-23** Added Alternate Co-Sponsor Rep. Dave Vella - **2021-04-23** Added Alternate Co-Sponsor Rep. Barbara Hernandez - **2021-04-23** Added Alternate Co-Sponsor Rep. Joe Sosnowski - **2021-04-23** Added Alternate Co-Sponsor Rep. Keith R. Wheeler - **2021-04-23** Added Alternate Co-Sponsor Rep. Suzanne Ness - **2021-04-23** Added Alternate Co-Sponsor Rep. Anna Moeller - **2021-04-23** Added Alternate Co-Sponsor Rep. Tony McCombie - **2021-04-23** Alternate Co-Sponsor Removed Rep. Maura Hirschauer - **2021-04-23** Alternate Co-Sponsor Removed Rep. Dave Vella - **2021-04-28** Assigned to Revenue & Finance Committee `referral-committee` - **2021-05-13** Do Pass / Short Debate Revenue & Finance Committee; 018-000-000 `committee-passage` - **2021-05-13** Placed on Calendar 2nd Reading - Short Debate - **2021-05-18** House Floor Amendment No. 1 Filed with Clerk by Rep. Jehan Gordon-Booth `amendment-introduction` - **2021-05-18** House Floor Amendment No. 1 Referred to Rules Committee `referral-committee` - **2021-05-19** House Floor Amendment No. 1 Rules Refers to Revenue & Finance Committee - **2021-05-20** House Floor Amendment No. 1 Recommends Be Adopted Revenue & Finance Committee; 017-000-000 `committee-passage-favorable` - **2021-05-26** Second Reading - Short Debate `reading-2` - **2021-05-26** Held on Calendar Order of Second Reading - Short Debate `reading-2` - **2021-05-28** Final Action Deadline Extended-9(b) May 31, 2021 - **2021-06-02** House Floor Amendment No. 1 Rule 19(c) / Re-referred to Rules Committee `referral-committee` - **2021-06-02** Rule 19(a) / Re-referred to Rules Committee `referral-committee` - **2021-10-22** Approved for Consideration Rules Committee; 005-000-000 - **2021-10-22** Placed on Calendar 2nd Reading - Short Debate - **2021-11-29** Rule 19(b) / Re-referred to Rules Committee `referral-committee` - **2022-04-06** Final Action Deadline Extended-9(b) April 8, 2022 - **2022-04-06** Approved for Consideration Rules Committee; 003-001-000 - **2022-04-06** Placed on Calendar 2nd Reading - Short Debate - **2022-04-08** Alternate Chief Sponsor Changed to Rep. Michael J. Zalewski - **2022-04-08** House Floor Amendment No. 2 Filed with Clerk by Rep. Michael J. Zalewski `amendment-introduction` - **2022-04-08** House Floor Amendment No. 2 Referred to Rules Committee `referral-committee` - **2022-04-08** House Floor Amendment No. 2 Recommends Be Adopted Rules Committee; 004-000-000 `committee-passage-favorable` - **2022-04-08** House Floor Amendment No. 3 Filed with Clerk by Rep. Michael J. Zalewski `amendment-introduction` - **2022-04-08** House Floor Amendment No. 3 Referred to Rules Committee `referral-committee` - **2022-04-09** House Floor Amendment No. 3 Recommends Be Adopted Rules Committee; 003-001-000 `committee-passage-favorable` - **2022-04-09** Added Alternate Chief Co-Sponsor Rep. Maura Hirschauer - **2022-04-09** Added Alternate Chief Co-Sponsor Rep. Anne Stava-Murray - **2022-04-09** Added Alternate Chief Co-Sponsor Rep. Katie Stuart - **2022-04-09** Added Alternate Chief Co-Sponsor Rep. Dave Vella - **2022-04-09** House Floor Amendment No. 2 Adopted `amendment-passage` - **2022-04-09** House Floor Amendment No. 3 Adopted `amendment-passage` - **2022-04-09** Placed on Calendar Order of 3rd Reading - Short Debate - **2022-04-09** Chief Sponsor Changed to Sen. Michael E. Hastings - **2022-04-09** Third Reading - Short Debate - Passed 110-000-004 `passage, reading-3` - **2022-04-09** House Floor Amendment No. 1 Tabled Pursuant to Rule 40 `amendment-failure` - **2022-04-09** Added Alternate Co-Sponsor Rep. Jonathan Carroll - **2022-04-09** Added Alternate Co-Sponsor Rep. Angelica Guerrero-Cuellar - **2022-04-09** Added Alternate Co-Sponsor Rep. Ann M. Williams - **2022-04-09** Added Alternate Co-Sponsor Rep. Jawaharial Williams - **2022-04-09** Added Alternate Co-Sponsor Rep. Michael Kelly - **2022-04-09** Added Alternate Co-Sponsor Rep. Fred Crespo - **2022-04-09** Added Alternate Co-Sponsor Rep. Sue Scherer - **2022-04-09** Added Alternate Co-Sponsor Rep. Mark L. Walker - **2022-04-09** Added Alternate Co-Sponsor Rep. Lindsey LaPointe - **2022-04-09** Added Alternate Co-Sponsor Rep. Sonya M. Harper - **2022-04-09** Added Alternate Co-Sponsor Rep. Robyn Gabel - **2022-04-09** Added Alternate Co-Sponsor Rep. Robert Rita - **2022-04-09** Added Alternate Co-Sponsor Rep. William Davis - **2022-04-09** Added Alternate Co-Sponsor Rep. Jaime M. Andrade, Jr. - **2022-04-09** Added Alternate Co-Sponsor Rep. Michelle Mussman - **2022-04-09** Added Alternate Co-Sponsor Rep. Janet Yang Rohr - **2022-04-09** Added Alternate Co-Sponsor Rep. Bob Morgan - **2022-04-09** Added Alternate Co-Sponsor Rep. Denyse Wang Stoneback - **2022-04-09** Added Alternate Co-Sponsor Rep. Jennifer Gong-Gershowitz - **2022-04-09** Added Alternate Co-Sponsor Rep. Debbie Meyers-Martin - **2022-04-09** Added Alternate Co-Sponsor Rep. Michael Halpin - **2022-04-09** Added Alternate Co-Sponsor Rep. Theresa Mah - **2022-04-09** Added Alternate Co-Sponsor Rep. Aaron M. Ortiz - **2022-04-09** Added Alternate Co-Sponsor Rep. Margaret Croke - **2022-04-09** Added Alternate Co-Sponsor Rep. Eva-Dina Delgado - **2022-04-09** Added Alternate Co-Sponsor Rep. Justin Slaughter - **2022-04-09** Added Alternate Co-Sponsor Rep. Kambium Buckner - **2022-04-09** Added Alternate Co-Sponsor Rep. Daniel Didech - **2022-04-09** Added Alternate Co-Sponsor Rep. Sam Yingling - **2022-04-09** Secretary's Desk - Concurrence House Amendment(s) 2, 3 - **2022-04-09** Placed on Calendar Order of Concurrence House Amendment(s) 2, 3 - April 9, 2022 - **2022-04-09** House Floor Amendment No. 2 Motion to Concur Filed with Secretary Sen. Michael E. Hastings `filing` - **2022-04-09** House Floor Amendment No. 2 Motion to Concur Referred to Assignments `referral-committee` - **2022-04-09** House Floor Amendment No. 3 Motion to Concur Filed with Secretary Sen. Michael E. Hastings `filing` - **2022-04-09** House Floor Amendment No. 3 Motion to Concur Referred to Assignments `referral-committee` - **2022-04-09** House Floor Amendment No. 2 Motion to Concur Be Approved for Consideration Assignments - **2022-04-09** House Floor Amendment No. 3 Motion to Concur Be Approved for Consideration Assignments - **2022-04-09** Added as Co-Sponsor Sen. Laura Ellman - **2022-04-09** House Floor Amendment No. 2 Senate Concurs 055-001-000 - **2022-04-09** House Floor Amendment No. 3 Senate Concurs 055-001-000 - **2022-04-09** Senate Concurs - **2022-04-09** Passed Both Houses - **2022-04-18** Sent to the Governor `executive-receipt` - **2022-04-19** Governor Approved `executive-signature` - **2022-04-19** Effective Date April 19, 2022; Some Provisions Effective July 1, 2023 - **2022-04-19** Public Act . . . . . . . . . 102-0700 `became-law` ## Source OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/055f0b35-99bf-4dfe-882f-61fa4c608b06`. Confidence: reported (aggregated from official Illinois legislature records).