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IDOR-RPT6, Income Tax Credits and Expirations

Revision Date: 12/29/2025

The information in this table is current as of the revision date. The contents are for informational purposes only and do not replace statutes, rules, or court decisions. For further clarification or more detail, please refer to the applicable section or part of the Illinois Compiled Statutes.

Key Terms:

  • BIT – Business Income Tax
  • WIT – Withholding Income Tax
  • IIT – Individual Income Tax

*Denotes that the credit is exempt from sunset.
** Denotes that the credit has expired but may still be carried forward.
*** Denotes that the credit is only allowed for future periods.

Legal Resources:

For legal resources and the full text of Illinois statutes, visit the Illinois General Assembly (ILGA) website: https://ilga.gov.

Illinois Compiled Statutes

Credit Name Statute Expires/Sunsets Income Tax Forms Transferrable? Carryforward?

IDOR-RPT6 (R-01/26)