Bill Text: IL HB4148 | 2025-2026 | 104th General Assembly | Introduced

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Bill Title: 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.

Sponsorship: Partisan Bill (Republican 2)

Status: (Introduced - Dead) 2025-11-24 - Added Chief Co-Sponsor Rep. Chris Miller [HB4148 Detail]

Download: Illinois-2025-HB4148-Introduced.html

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104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026HB4148 Introduced , by Rep. Jed Davis SYNOPSIS AS INTRODUCED:
105 ILCS 5/2-3.208 new
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.
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A BILL FOR
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AN ACT concerning education.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 1. This Act may be referred to as the Educational
Choice for Illinois Children Act.
Section 2. Findings. The General Assembly makes all of the
following findings:
(1) Section 1 of Article X of the Illinois
Constitution provides that "[a] fundamental goal of the
People of the State is the educational development of all
persons to the limits of their capacities.". However, the
State has failed to meet this goal. According to the 2024
National Assessment of Educational Progress (NAEP), 62% of
4th graders in the State were below proficient in
mathematics, and 68% of 8th graders in the State were
below proficient in mathematics. In reading, 70% of 4th
graders were below proficient, and 67% of 8th graders were
below proficient.
(2) H.R. 1 of the 119th Congress, the One Big
Beautiful Bill Act, was recently signed into law. It
offers a federal tax credit of up to $1,700 for
individuals who donate to scholarship granting
organizations, thereby increasing funding for these

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organizations to help families pay for their children to
attend the kindergarten through grade 12 school of their
choice. The list of eligible educational expenses includes
tuition, fees, tutoring, educational therapies,
transportation, technology, and other expenses for
children attending public schools, private schools, and
home schools.
(3) Illinois experienced great success with its own
tax credit program, the Invest in Kids Act, which was
allowed to expire at the end of 2023. According to the
Department of Revenue, over 40,940 scholarships were
awarded during the time that the Invest in Kids Act was
active. Failure to opt into the provisions of the One Big
Beautiful Bill Act would place this State at a competitive
disadvantage with surrounding states that are likely to
opt into the school choice provisions of the One Big
Beautiful Bill Act.
(4) The ability to choose where a child goes to school
should not be a privilege reserved for the wealthy. Too
many students are trapped in an educational learning
environment that fails to meet their needs, and the
financial burden of attending a different school is too
often out of reach. Scholarships from scholarship granting
organizations under the One Big Beautiful Bill Act can
help alleviate this financial burden for families that
could not otherwise afford private school and would result

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in no additional cost to the State.
(5) Participation in the federal tax credit shall come
at no cost to the State.
(6) It is the purpose of this Act to support school
choice in this State by directing the State Board of
Education to develop a list of scholarship granting
organizations to which qualified contributions may be made
under Section 25F of the Internal Revenue Code.
Section 5. The School Code is amended by adding Section
2-3.208 as follows:
(105 ILCS 5/2-3.208 new)
Sec. 2-3.208. Federal-qualifying scholarships.
(a) Pursuant to Section 25F of the Internal Revenue Code,
the General Assembly voluntarily elects the State to do each
of the following:
(1) Participate in the federal tax credit established
under Section 25F of the Internal Revenue Code for
individuals who make qualified contributions to
scholarship granting organizations.
(2) Identify scholarship granting organizations
located in this State in accordance with this Section.
(b) The State Board of Education is authorized and
empowered to certify and submit a list of qualifying
scholarship granting organizations to the Secretary of the

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Treasury of the United States in accordance with Section 25F
of the Internal Revenue Code and its associated regulations as
provided in this Section.
(c) 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 Section 25F of the Internal Revenue Code
and are located in this State. As part of the submission, the
State Board shall certify its authority to submit the list on
behalf of the State and comply with any other requirements of
Section 25F of the Internal Revenue Code, its associated
regulations, or other applicable guidance issued by the
Secretary of the Treasury of the United States.
(d) The State Board and the Department of Revenue may
adopt only those rules necessary to implement this Section in
a manner consistent with federal law and may not impose
additional criteria, restrictions, or limitations beyond those
required under federal statute or regulation.
(e) The State Board and the Department of Revenue shall
publish annual reports on the use and impact of the list of
scholarship granting organizations developed under this
Section.