summary
Introduced
02/19/2021
02/19/2021
In Committee
03/27/2021
03/27/2021
Crossed Over
Passed
Dead
04/08/2022
04/08/2022
Introduced Session
102nd General Assembly
Bill Summary
Amends the Illinois Income Tax Act. Creates an income tax credit for custodians of qualifying pupils for eligible education expenses related to online learning, including computers, printers, internet access, textbooks, tutors, and educational facilitators. Provides for an additional credit if the custodian is also an eligible teacher. Creates an income tax credit for employers of custodians of qualifying pupils for eligible expenditures paid by the employer on behalf of the custodian. Provides that the credit is exempt from the Act's automatic sunset provision. Amends the Illinois Administrative Procedure Act to provide for emergency rulemaking. Effective immediately.
AI Summary
This bill creates an income tax credit for custodians of qualifying pupils (Illinois residents under 21 who are enrolled in a kindergarten through 12th grade education program) for eligible education expenses related to online learning, including computers, internet access, textbooks, tutors, and educational facilitators. It also provides an additional credit for eligible teachers who are also custodians of qualifying pupils who cannot attend in-person instruction due to COVID-19 related orders. The bill allows employers to claim a credit for eligible expenses paid on behalf of custodians of qualifying pupils. It also allows the Department of Revenue and State Board of Education to adopt emergency rules to implement the provisions of the bill, and exempts the credit from the Act's automatic sunset provision.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Rule 19(a) / Re-referred to Rules Committee (on 03/27/2021)
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.ilga.gov/legislation/BillStatus.asp?DocNum=3398&GAID=16&DocTypeID=HB&SessionID=110&GA=102 |
| BillText | http://www.ilga.gov/legislation/102/HB/10200HB3398.htm |
| Bill | http://www.ilga.gov/legislation/102/HB/PDF/10200HB3398.pdf |
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