summary
Introduced
08/18/2025
08/18/2025
In Committee
10/15/2025
10/15/2025
Crossed Over
Passed
Dead
Introduced Session
104th General Assembly
Bill Summary
Amends the School Code. Provides that the General Assembly voluntarily elects the State to: (1) participate in the federal tax credit established under the federal One Big Beautiful Bill Act for individuals who make qualified contributions to scholarship granting organizations; and (2) identify scholarship granting organizations located in this State. Authorizes and empowers the State Board of Education to certify and submit a list of qualifying scholarship granting organizations to the Secretary of the Treasury of the United States in accordance with the federal One Big Beautiful Bill Act and its associated regulations. Provides that by January 1, 2027 and by every January 1 thereafter, the State Board shall submit to the Secretary of the Treasury of the United States and publish on the State Board's Internet website a list of scholarship granting organizations that meet the requirements of the federal One Big Beautiful Bill Act and are located in this State. Allows the State Board to establish rules governing the process and documentation necessary for an entity to qualify to be included as a scholarship granting organization on the list.
AI Summary
This bill establishes a framework for participating in a federal tax credit program that supports school choice by allowing individuals to receive tax credits for donating to scholarship granting organizations (SGOs). Specifically, the bill authorizes Illinois to participate in the federal One Big Beautiful Bill Act, which offers a tax credit of up to $1,700 for donations to SGOs that help families pay for educational expenses like tuition, fees, tutoring, and transportation for kindergarten through 12th-grade students attending public, private, or home schools. The State Board of Education will be responsible for identifying and certifying qualifying SGOs located in Illinois, and will be required to submit a list of these organizations to the U.S. Treasury by January 1, 2027, and every January 1 thereafter. The bill highlights the educational challenges in Illinois, noting that a significant percentage of students are below proficient in math and reading, and argues that school choice can help address these issues by giving families more educational options. The legislation is motivated by the state's previous successful tax credit program, the Invest in Kids Act, which expired at the end of 2023, and aims to ensure Illinois remains competitive with other states in providing educational opportunities for families.
Sponsors (9)
Tony McCombie (R)*,
Mike Coffey (R),
Paul Jacobs (R),
Charlie Meier (R),
Steve Reick (R),
Joe Sosnowski (R),
Dan Ugaste (R),
Travis Weaver (R),
Patrick Windhorst (R),
Last Action
Added Co-Sponsor Rep. Steven Reick (on 01/29/2026)
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