summary
Introduced
10/09/2025
10/09/2025
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. Provides that the State Board and the Department of Revenue may adopt only those rules necessary to implement the provisions in a manner consistent with federal law and may not impose additional criteria, restrictions, or limitations beyond those required under federal statute or regulation. Requires the State Board and the Department of Revenue to publish annual reports on the use and impact of the list of scholarship granting organizations.
AI Summary
This bill establishes a new state-level program to participate in a federal tax credit initiative that supports school choice by allowing individuals to receive tax credits for donating to scholarship granting organizations (SGOs). The bill requires the State Board of Education to identify and certify SGOs located in Illinois that meet federal requirements under Section 25F of the Internal Revenue Code, with the goal of helping families afford educational alternatives. The bill cites low student performance in math and reading as justification, noting that 62-70% of students are below proficient in these subjects. By January 1, 2027, and every January 1 thereafter, the State Board must submit a list of qualifying SGOs to the U.S. Treasury and publish it on their website. The legislation limits the State Board and Department of Revenue to implementing rules consistent with federal law, without adding extra restrictions. The bill references the previous Invest in Kids Act, which awarded over 40,940 scholarships before expiring in 2023, and argues that participating in this new federal program will help prevent Illinois from being at a competitive disadvantage with other states. Importantly, the bill emphasizes that participation will come at no additional cost to the state and aims to make school choice accessible to families who cannot typically afford private education alternatives.
Sponsors (2)
Last Action
Added Chief Co-Sponsor Rep. Chris Miller (on 11/24/2025)
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