Illinois Senate Bill 1496 (Prior Session Legislation)

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Completed Legislative Action
Spectrum: Partisan Bill (Democrat 1-0)
Status: Failed on January 7 2025 - 100% progression
Action: 2025-01-07 - Session Sine Die
Text: Latest bill text (Introduced) [HTML]

Amends the Illinois Income Tax Act. Provides that an individual taxpayer who (i) provides behind-the-wheel commercial driving instruction for at least 160 hours during the taxable year to an individual who holds a commercial learner's permit, (ii) accepts no compensation for the instruction, and (iii) holds a valid commercial driver's license in this State during the period of the instruction and has at least 6 months of commercial driving experience as of the first day that the taxpayer provides instruction is entitled to an income tax credit in an amount equal to $11,500 for each person who receives at least 160 hours of instruction from the taxpayer during the taxable year. Provides that the credit may not be carried forward or back, may not be refunded to the taxpayer, and may not reduce the taxpayer's liability to less than zero. Effective immediately.

INC TX-COMMERCIAL DRIVERS

Sen. Javier Cervantes [D]

Date	Chamber	Action
2025-01-07	Senate	Session Sine Die
2023-03-10	Senate	Rule 3-9(a) / Re-referred to Assignments
2023-02-14	Senate	Assigned to Revenue
2023-02-07	Senate	Referred to Assignments
2023-02-07	Senate	First Reading
2023-02-07	Senate	Filed with Secretary by Sen. Javier L. Cervantes

Chapter	Article	Section	Citation Type	Statute Text
35	5	240	New Code	See Bill Text

Type	Source
Summary	https://www.ilga.gov/legislation/BillStatus.asp?DocNum=1496&GAID=17&DocTypeID=SB&SessionID=112&GA=103
Text	https://www.ilga.gov/legislation/103/SB/10300SB1496.htm