Bill Text: IL SB0216 | 2019-2020 | 101st 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. Effective immediately.

Spectrum: Moderate Partisan Bill (Democrat 9-1)

Status: (Failed) 2021-01-13 - Session Sine Die [SB0216 Detail]

Download: Illinois-2019-SB0216-Introduced.html

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101ST GENERAL ASSEMBLY State of Illinois 2019 and 2020 SB0216 Introduced 1/31/2019, by Sen. Jennifer Bertino-Tarrant SYNOPSIS AS INTRODUCED:
35 ILCS 5/229 new
Amends the Illinois Income Tax Act. Creates an income tax credit for qualified education expenses incurred by employers on behalf of qualifying apprentices. 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 adding
Section 229 as follows:
(35 ILCS 5/229 new)
Sec. 229. Apprenticeship education expense credit.
(a) For tax years ending on or after December 31, 2019, 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 taxpayer 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.
If the taxpayer is a partnership or Subchapter S
corporation, the credit shall be allowed to the partners or
shareholders in accordance with the determination of income and
distributive share of income under Sections 702 and 704 and
Subchapter S of the Internal Revenue Code.
(b) This Section is exempt from the provisions of Section

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250 of this Act.
(c) The taxpayer shall provide the Department such
information as the Department may require, including but not
limited to: (i) the name, age, and taxpayer identification
number of each qualifying apprentice employed by the taxpayer
during the taxable year; (ii) the amount of qualified education
expenses incurred with respect to each qualifying apprentice;
and (iii) the name of the school at which the qualifying
apprentice is enrolled and the qualified education expenses are
incurred.
(d) For purposes of this Section:
"Employer" means an Illinois taxpayer who is the employer
of the qualifying apprentice.
"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
a credit is sought, (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, and (iv)
are employed in Illinois by the taxpayer who is the employer.
"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.

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"School" means any public or nonpublic secondary school in
Illinois that is: (i) an institution of higher education that
provides a program that leads to an industry-recognized
postsecondary credential or degree; (ii) an entity that carries
out programs registered under the federal National
Apprenticeship Act; or (iii) another public or private provider
of a program of training services, which may include a joint
labor-management organization.
Section 99. Effective date. This Act takes effect upon
becoming law.