Bill Text: IL SB1764 | 2017-2018 | 100th General Assembly | Introduced

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Bill Title: Amends the Illinois Income Tax Act. Creates an income tax credit for qualified education expenses incurred by employers on behalf of qualifying apprentices.

Sponsorship: Partisan Bill (Democrat 2)

Status: (Failed) 2019-01-09 - Session Sine Die [SB1764 Detail]

Download: Illinois-2017-SB1764-Introduced.html

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100TH GENERAL ASSEMBLY State of Illinois 2017 and 2018 SB1764 Introduced 2/9/2017, by Sen. Jennifer Bertino-Tarrant SYNOPSIS AS INTRODUCED:
35 ILCS 5/224 new
Amends the Illinois Income Tax Act. Creates an income tax credit for qualified education expenses incurred by employers on behalf of qualifying apprentices.
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A BILL FOR
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AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Illinois Income Tax Act is amended by adding
Section 224 as follows:
(35 ILCS 5/224 new)
Sec. 224. Apprenticeship education expense credit.
(a) For tax years ending on or after December 31, 2017, a
taxpayer who is the employer of one or more qualifying
apprentices shall be allowed a credit against the tax imposed
by subsections (a) and (b) of Section 201 for qualified
education expenses incurred on behalf of a qualifying
apprentice. The credit shall be equal to 100% of qualified
education expenses, but in no event may the total credit amount
awarded to a single employer in a single taxable year exceed
$3,500. In no event shall a credit under this Section reduce
the taxpayer's liability under this Act to less than zero.
(b) This Section is exempt from the provisions of Section
250 of this Act.
(c) For purposes of this Section:
"Qualifying apprentices" means individuals who (i) are
residents of the State of Illinois, (ii) are between the ages
of 16 and 30 years old at the close of the school year for which

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a credit is sought, and (iii) during the school year for which
a credit is sought were full-time apprentices enrolled in an
apprenticeship program which is registered with the United
States Department of Labor, Office of Apprenticeship.
"Qualified education expense" means the amount incurred on
behalf of a qualifying apprentice not to exceed $3,500 for
tuition, book fees, and lab fees at the school or community
college in which the apprentice is enrolled during the regular
school year.
"School" means any public or nonpublic secondary school in
Illinois, or any community college, that is in compliance with
Title VI of the Civil Rights Act of 1964, except that, with
respect to community college students, no credit may be granted
under this Section for a student who is not enrolled in an
approved apprenticeship program.
"Employer" means an Illinois taxpayer who is the employer
of the qualifying apprentice.