Bill Text: IL HB2808 | 2019-2020 | 101st General Assembly | Introduced

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Bill Title: Amends the Illinois Income Tax Act. Provides that the credit for instructional materials and supplies may not exceed $500 (currently, $250). Effective immediately.

Spectrum: Partisan Bill (Democrat 6-0)

Status: (Introduced - Dead) 2020-05-22 - Added Co-Sponsor Rep. Michelle Mussman [HB2808 Detail]

Download: Illinois-2019-HB2808-Introduced.html

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101ST GENERAL ASSEMBLY State of Illinois 2019 and 2020 HB2808 Introduced , by Rep. Mary Edly-Allen SYNOPSIS AS INTRODUCED:
35 ILCS 5/225
Amends the Illinois Income Tax Act. Provides that the credit for instructional materials and supplies may not exceed $500 (currently, $250). Effective immediately.
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FISCAL NOTE ACT MAY APPLY
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
changing Section 225 as follows:
(35 ILCS 5/225)
Sec. 225. Credit for instructional materials and supplies.
For taxable years beginning on and after January 1, 2017, a
taxpayer shall be allowed a credit in the amount paid by the
taxpayer during the taxable year for instructional materials
and supplies with respect to classroom based instruction in a
qualified school, or $250, whichever is less, provided that the
taxpayer is a teacher, instructor, counselor, principal, or
aide in a qualified school for at least 900 hours during a
school year. The amount of the credit may not exceed (i) $250
for taxable years prior to January 1, 2019 or (ii) $500 for
taxable years beginning on or after January 1, 2019.
The credit may not be carried back and may not reduce the
taxpayer's liability to less than zero. If the amount of the
credit exceeds the tax liability for the year, the excess may
be carried forward and applied to the tax liability of the 5
taxable years following the excess credit year. The tax credit
shall be applied to the earliest year for which there is a tax

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liability. If there are credits for more than one year that are
available to offset a liability, the earlier credit shall be
applied first.
For purposes of this Section, the term "materials and
supplies" means amounts paid for instructional materials or
supplies that are designated for classroom use in any qualified
school. For purposes of this Section, the term "qualified
school" means a public school or non-public school located in
Illinois.
This Section is exempt from the provisions of Section 250.
(Source: P.A. 100-22, eff. 7-6-17.)
Section 99. Effective date. This Act takes effect upon
becoming law.