Bill > HB5834

This bill creates an income tax credit in Illinois for custodians of qualifying pupils (residents under 21 years old who are enrolled in a kindergarten through 12th grade program) for eligible education expenses related to online learning, such as computers, internet access, textbooks, and tutoring. It also provides an additional credit for eligible teachers who are custodians of qualifying pupils who cannot attend in-person instruction due to COVID-19 orders. Additionally, the bill allows employers to claim a tax credit for eligible expenditures paid on behalf of the custodian of a qualifying pupil. The bill exempts the tax credit from the state's automatic sunset provision and allows the Department of Revenue to adopt emergency rules for its implementation.