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---
type: "Bill"
title: "HISTORIC PRESERVATION CREDIT"
description: "Creates the Historic Preservation Tax Credit Act. Provides for an income tax credit in an amount equal to 25% of qualified expenditures incurred by a qualified taxpayer for the restoration and preservation of a qualified historic structure. Provides that the credit may be carried forward for up to 10 years. Provides that the credit may be sold, assigned, conveyed, or transferred. Provides that the cumulative amount of credits awarded under the Act may not exceed $25,000,000 per year per county. Amends the Illinois Income Tax Act to make conforming changes. Effective immediately."
jurisdiction: "us/states/il"
legislature: "Illinois General Assembly"
session: "96th"
identifier: "SB 2559"
citation: "Illinois SB 2559 (96th)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: []
version_count: 3
action_count: 74
vote_count: 3
first_action: "2010-01-13"
last_action: "2011-01-27"
source: "openstates"
source_identifier: "ocd-bill/861f40e3-e0bb-4c69-9985-e8c301aab515"
source_url: "http://ilga.gov/legislation/BillStatus.asp?DocNum=2559&GAID=10&DocTypeID=SB&LegId=49335&SessionID=76&GA=96"
source_hash: "74467bb8ec726c3cb14b9c6ccf76ba49860564183cccaf88ba5de60f3057ce19"
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 2559 (96th) — HISTORIC PRESERVATION CREDIT
Creates the Historic Preservation Tax Credit Act. Provides for an income tax credit in an amount equal to 25% of qualified expenditures incurred by a qualified taxpayer for the restoration and preservation of a qualified historic structure. Provides that the credit may be carried forward for up to 10 years. Provides that the credit may be sold, assigned, conveyed, or transferred. Provides that the cumulative amount of credits awarded under the Act may not exceed $25,000,000 per year per county. Amends the Illinois Income Tax Act to make conforming changes. 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=09600SB2559&GA=96&SessionId=76&DocTypeId=SB&LegID=49335&DocNum=2559&GAID=10&Session=&print=true)
2. **Engrossed** (committee substitute) — [source](http://ilga.gov/legislation/fulltext.asp?DocName=09600SB2559eng&GA=96&SessionId=76&DocTypeId=SB&LegID=49335&DocNum=2559&GAID=10&Session=&print=true)
3. **Enrolled** (enrolled) — [source](http://ilga.gov/legislation/fulltext.asp?DocName=09600SB2559enr&GA=96&SessionId=76&DocTypeId=SB&LegID=49335&DocNum=2559&GAID=10&Session=&print=true)
## Votes
- Concurrence — **560** (pass) · upper
- Third Reading — **10113** (pass) · lower
- Third Reading — **486** (pass) · upper
## Sponsors
- Bill Mitchell — cosponsor (person)
- Careen M. Gordon — cosponsor (person)
- Daniel V. Beiser — cosponsor (person)
- Edward D. Maloney — primary (person)
- Jack D. Franks — cosponsor (person)
- Karen A. Yarbrough — cosponsor (person)
- Kenneth Dunkin — cosponsor (person)
- Lisa M. Dugan — cosponsor (person)
- Mary E. Flowers — cosponsor (person)
- Michael J. Zalewski — cosponsor (person)
- Michael K. Smith — cosponsor (person)
- Thomas Holbrook — cosponsor (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2010-01-13** Filed with Secretary by Sen. David Koehler `filing`
- **2010-01-13** First Reading `reading-1`
- **2010-01-13** Referred to Assignments `referral-committee`
- **2010-02-09** Added as Chief Co-Sponsor Sen. Dale E. Risinger
- **2010-02-10** Assigned to Commerce `referral-committee`
- **2010-02-18** Postponed - Commerce
- **2010-02-18** Added as Co-Sponsor Sen. Michael Noland
- **2010-03-04** Do Pass Commerce; 009-000-000 `committee-passage`
- **2010-03-04** Placed on Calendar Order of 2nd Reading March 9, 2010
- **2010-03-11** Second Reading `reading-2`
- **2010-03-11** Placed on Calendar Order of 3rd Reading March 12, 2010
- **2010-03-12** Added as Chief Co-Sponsor Sen. Kwame Raoul
- **2010-03-12** Senate Floor Amendment No. 1 Filed with Secretary by Sen. David Koehler `amendment-introduction`
- **2010-03-12** Senate Floor Amendment No. 1 Referred to Assignments `referral-committee`
- **2010-03-16** Senate Floor Amendment No. 1 Assignments Refers to Commerce
- **2010-03-16** Added as Chief Co-Sponsor Sen. Don Harmon
- **2010-03-17** Added as Co-Sponsor Sen. Iris Y. Martinez
- **2010-03-17** Senate Floor Amendment No. 1 Recommend Do Adopt Commerce; 009-000-000
- **2010-03-17** Added as Co-Sponsor Sen. Kirk W. Dillard
- **2010-03-18** Added as Co-Sponsor Sen. Mattie Hunter
- **2010-03-18** Added as Co-Sponsor Sen. Jeffrey M. Schoenberg
- **2010-03-18** Added as Co-Sponsor Sen. Pamela J. Althoff
- **2010-03-18** Added as Co-Sponsor Sen. Kyle McCarter
- **2010-03-18** Recalled to Second Reading `reading-2`
- **2010-03-18** Senate Floor Amendment No. 1 Adopted; Koehler `amendment-passage`
- **2010-03-18** Placed on Calendar Order of 3rd Reading
- **2010-03-18** Third Reading - Passed; 048-006-000 `reading-3, passage`
- **2010-03-18** Arrived in House `introduction`
- **2010-03-18** Chief House Sponsor Rep. Greg Harris
- **2010-03-18** Placed on Calendar Order of First Reading `reading-1`
- **2010-03-18** First Reading `reading-1`
- **2010-03-18** Referred to Rules Committee `referral-committee`
- **2010-03-22** Added Alternate Chief Co-Sponsor Rep. Jehan A. Gordon
- **2010-03-24** Added Alternate Chief Co-Sponsor Rep. Dave Winters
- **2010-03-25** Added Alternate Chief Co-Sponsor Rep. Jay C. Hoffman
- **2010-03-25** Added Alternate Chief Co-Sponsor Rep. Maria Antonia Berrios
- **2010-03-25** Added Alternate Co-Sponsor Rep. Thomas Holbrook
- **2010-03-25** Added Alternate Co-Sponsor Rep. Careen M. Gordon
- **2010-03-25** Added Alternate Co-Sponsor Rep. Daniel V. Beiser
- **2010-03-25** Added Alternate Co-Sponsor Rep. Michael K. Smith
- **2010-03-25** Added Alternate Co-Sponsor Rep. Bill Mitchell
- **2010-03-25** Added Alternate Co-Sponsor Rep. Karen A. Yarbrough
- **2010-03-25** Added Alternate Co-Sponsor Rep. Lisa M. Dugan
- **2010-03-25** Added Alternate Co-Sponsor Rep. Jack D. Franks
- **2010-04-02** Added Alternate Co-Sponsor Rep. Kenneth Dunkin
- **2010-04-08** Assigned to Revenue & Finance Committee `referral-committee`
- **2010-04-22** Added Alternate Co-Sponsor Rep. Michael J. Zalewski
- **2010-04-23** Rule 19(a) / Re-referred to Rules Committee `referral-committee`
- **2010-11-23** Final Action Deadline Extended-9(b) January 11, 2011
- **2010-11-23** Assigned to Revenue & Finance Committee `referral-committee`
- **2010-11-29** Added Alternate Co-Sponsor Rep. Mary E. Flowers
- **2010-11-30** House Committee Amendment No. 1 Filed with Clerk by Revenue & Finance Committee `amendment-introduction`
- **2010-11-30** House Committee Amendment No. 1 Adopted in Revenue & Finance Committee; by Voice Vote `amendment-passage`
- **2010-11-30** Do Pass as Amended / Short Debate Revenue & Finance Committee; 009-000-000 `committee-passage`
- **2010-11-30** Placed on Calendar 2nd Reading - Short Debate
- **2010-11-30** Second Reading - Short Debate `reading-2`
- **2010-11-30** Placed on Calendar Order of 3rd Reading - Short Debate
- **2010-11-30** Alternate Chief Co-Sponsor Removed Rep. Dave Winters
- **2010-12-01** Third Reading - Short Debate - Passed 101-013-000 `reading-3, passage`
- **2010-12-01** Added Alternate Chief Co-Sponsor Rep. Fred Crespo
- **2010-12-01** Chief Sponsor Changed to Sen. Edward D. Maloney
- **2010-12-01** Secretary's Desk - Concurrence House Amendment(s) 1
- **2010-12-01** Placed on Calendar Order of Concurrence House Amendment(s) 1 - December 2, 2010
- **2010-12-01** House Committee Amendment No. 1 Motion to Concur Filed with Secretary Sen. Edward D. Maloney `filing`
- **2010-12-01** House Committee Amendment No. 1 Motion to Concur Referred to Assignments `referral-committee`
- **2010-12-01** House Committee Amendment No. 1 Motion to Concur Assignments Referred to Revenue `referral-committee`
- **2010-12-01** House Committee Amendment No. 1 Motion To Concur Recommended Do Adopt Revenue; 007-000-000
- **2010-12-01** House Committee Amendment No. 1 3/5 Vote Required
- **2010-12-01** House Committee Amendment No. 1 Senate Concurs 056-000-000
- **2010-12-01** Passed Both Houses
- **2010-12-17** Sent to the Governor `executive-receipt`
- **2011-01-27** Governor Approved `executive-signature`
- **2011-01-27** Effective Date January 27, 2011
- **2011-01-27** Public Act . . . . . . . . . 96-1512 `became-law`
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/861f40e3-e0bb-4c69-9985-e8c301aab515`. Confidence: reported (aggregated from official Illinois legislature records).