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Read. Follow. Verify.Illinois HB 881 extends and classifies tax credit transfers and expands prevailing wage requirements for public works projects
Last action · April 21, 2026: Referred to AssignmentsSponsors: Marcus C. Evans, Jr.-Emanuel "Chris" Welch-Natalie A. Manley-Matt Hanson and 2 others
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What This Bill Would Do
HB 881 amends the Illinois Income Tax Act and the to regulate tax credits for affordable housing, hospitals, and hydrogen fuel development, while expanding the definition of public works to include projects funded by transferred tax credits and certain utility and light pole construction projects.
Contractors and workers on projects funded by transferred tax credits must now be paid prevailing wages, and tax credit transfer rules for affordable housing, hospital property taxes, and hydrogen fuel development are updated with specific operational timelines.
Who It Would Affect
Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.
Laborers and Mechanics
Workers on newly classified public works projects, including utility and lighting installations, are guaranteed prevailing wage standards.
Taxpayers Claiming Credits
Taxpayers utilizing affordable housing, hospital, or hydrogen fuel tax credits must comply with updated transfer rules and record-keeping requirements.
Public Utilities
Third-party contractors performing construction or fiber optic projects in public rights-or-way must adhere to prevailing wage rules.
Key Facts
- Extends tax credit provisions for affordable housing donations under Section 214 of the Illinois Income Tax Act through taxable years ending before December 31, 2026.
- Establishes that projects funded in whole or in part by transferred affordable housing, hospital, or hydrogen fuel tax credits are considered public works under the Prevailing Wage Act.
- Updates hospital property tax credits under Section 223 for tax years ending on or before December 31, 2027.
- Creates hydrogen fuel replacement tax credit transfer rules under Section 240 for tax years ending on or after December 31, 2027 and beginning before January 1, 2029.
Show all 7 facts
- Expands the definition of public works in the Prevailing Wage Act to include construction projects involving fixtures or permanent attachments affixed to publicly owned light poles, unless performed directly by public body employees.
- Expands public works definitions to include certain third-party utility construction projects in public rights-of-way and fiber optic cable projects exceeding 15 aggregate miles.
- Excludes work done directly by any public utility company and owner-occupied single-family or multi-family residential projects from the definition of public works.
Frequently Asked Questions
Does this bill change how affordable housing tax credits are transferred?
What projects are newly added to the Prevailing Wage Act requirements?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
Currently passed chamber. The next step in the legislative lifecycle is Law.
Procedural history
30 actions- Apr 21, 2026SenateCommitteeReferred to Assignments
- Apr 21, 2026SenateIntroducedFirst Reading
- Apr 21, 2026SenateChief Senate Sponsor Sen. Don Harmon
- Apr 21, 2026SenateIntroducedPlaced on Calendar Order of First Reading
- Apr 21, 2026SenateArrive in Senate
- Apr 17, 2026HouseAdded Chief Co-Sponsor Rep. Joyce Mason
Show 24 earlier actions
- Apr 17, 2026HouseAdded Chief Co-Sponsor Rep. Matt Hanson
- Apr 17, 2026HouseAdded Chief Co-Sponsor Rep. Natalie A. Manley
- Apr 17, 2026HouseRemove Chief Co-Sponsor Rep. Stephanie A. Kifowit
- Apr 17, 2026HouseFloorThird Reading - Short Debate - Passed 070-027-000
- Apr 17, 2026HousePlaced on Calendar Order of 3rd Reading - Short Debate
- Apr 17, 2026HouseFloorHouse Floor Amendment No. 1 Adopted
- Apr 17, 2026HouseAdded Chief Co-Sponsor Rep. Emanuel "Chris" Welch
- Apr 17, 2026HouseAdded Chief Co-Sponsor Rep. Stephanie A. Kifowit
- Apr 17, 2026HouseCommitteeHouse Floor Amendment No. 1 Recommends Be Adopted Rules Committee; 005-000-000
- Apr 17, 2026HouseCommitteeHouse Floor Amendment No. 1 Referred to Rules Committee
- Apr 17, 2026HouseIntroducedHouse Floor Amendment No. 1 Filed with Clerk by Rep. Marcus C. Evans, Jr.
- Apr 17, 2026HouseChief Sponsor Changed to Rep. Marcus C. Evans, Jr.
- Apr 17, 2026HousePlaced on Calendar 2nd Reading - Short Debate
- Apr 17, 2026HouseApproved for Consideration Rules Committee; 004-000-000
- May 31, 2025HouseCommitteeRule 19(a) / Re-referred to Rules Committee
- Apr 11, 2025HouseFloorThird Reading Deadline Extended-Rule May 31, 2025
- Mar 27, 2025HouseFloorHeld on Calendar Order of Second Reading - Short Debate **
- Mar 27, 2025HouseFloorSecond Reading - Short Debate
- Mar 12, 2025HousePlaced on Calendar 2nd Reading - Short Debate **
- Mar 12, 2025HouseCommitteeDo Pass / Short Debate Executive Committee; 012-000-000
- Mar 4, 2025HouseCommitteeAssigned to Executive Committee
- Jan 9, 2025HouseCommitteeReferred to Rules Committee
- Jan 9, 2025HouseIntroducedFirst Reading
- Dec 17, 2024HouseIntroducedPrefiled with Clerk by Rep. Emanuel "Chris" Welch
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Broadening of Prevailing Wage Scope
The legislation systematically connects state-backed tax credit transfers and specialized utility infrastructure work directly to prevailing wage compliance.
Connected Entities
Sources
ftp.ilga.gov
Analysis Score
0–100- Significance75How much this matters to a regular citizen
- Controversy40Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz30Current news / social attention level
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