summary
Introduced
02/17/2023
02/17/2023
In Committee
02/17/2023
02/17/2023
Crossed Over
Passed
Dead
01/08/2025
01/08/2025
Introduced Session
103rd 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 grades K-12) for eligible education expenses related to online learning, such as computers, internet access, and tutors. It also provides an additional credit for eligible teachers who are custodians of qualifying pupils and cannot attend in-person instruction due to COVID-19 orders. Additionally, the bill allows employers of custodians of qualifying pupils to claim a credit for eligible expenditures paid on behalf of the custodian. The bill also includes emergency rulemaking provisions to facilitate the implementation of these tax credits, and exempts the credits from the automatic sunset provision.
Sponsors (20)
Amy Grant (R)*,
Jason Bunting (R),
John Cabello (R),
Jed Davis (R),
John Egofske (R),
Randy Frese (R),
Angelica Guerrero-Cuellar (D),
Brad Halbrook (R),
Bill Hauter (R),
Paul Jacobs (R),
Marty McLaughlin (R),
Chris Miller (R),
Adam Niemerg (R),
Jennifer Sanalitro (R),
Kevin Schmidt (R),
Brad Stephens (R),
Dan Swanson (R),
Dennis Tipsword (R),
Travis Weaver (R),
Blaine Wilhour (R),
Last Action
Session Sine Die (on 01/07/2025)
bill text
bill summary
Loading...
bill summary
Loading...
bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.ilga.gov/legislation/BillStatus.asp?DocNum=3544&GAID=17&DocTypeID=HB&SessionID=112&GA=103 |
| BillText | https://www.ilga.gov/legislation/103/HB/10300HB3544.htm |
Loading...