100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018
HB3109
 
Introduced , by Rep. Brian W. Stewart
 
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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FISCAL NOTE ACT MAY APPLY
 
 
A BILL FOR
 

  
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1    AN ACT concerning revenue.
  
 
2    Be it enacted by the People of the State of Illinois,
 
3represented in the General Assembly:
  
 
 
4    Section 5. The Illinois Income Tax Act is amended  by adding 
5Section 224 as follows:
 
6    (35 ILCS 5/224 new)
7    Sec. 224. Apprenticeship education expense credit. 
8    (a) For tax years ending on or after December 31, 2017, a 
9taxpayer who is the employer of one or more qualifying 
10apprentices shall be allowed a credit against the tax imposed 
11by subsections (a) and (b) of Section 201 for qualified 
12education expenses incurred on behalf of a qualifying 
13apprentice. The credit shall be equal to 100% of qualified 
14education expenses, but in no event may the total credit amount 
15awarded to a single employer in a single taxable year  exceed 
16$3,500. In no event shall a credit under this Section reduce 
17the taxpayer's liability under this Act to less than zero.
18    (b) This Section is exempt from the provisions of Section 
19250 of this Act.
20    (c) For purposes of this Section:
21    "Qualifying apprentices" means individuals who (i) are 
22residents of the State of Illinois, (ii) are between the ages 
23of 16 and 30 years old at the close of the school year for which 
 
 
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1a credit is sought, and (iii) during the school year for which 
2a credit is sought were full-time apprentices enrolled in an 
3apprenticeship program which is registered with the United 
4States Department of Labor, Office of Apprenticeship.
5    "Qualified education expense" means the amount incurred on 
6behalf of a qualifying apprentice not to exceed $3,500 for 
7tuition, book fees, and lab fees at the school or community 
8college in which the apprentice is enrolled during the regular 
9school year.
10    "School" means any public or nonpublic secondary school in 
11Illinois, or any community college, that is in compliance with 
12Title VI of the Civil Rights Act of 1964, except that, with 
13respect to community college students, no credit may be granted 
14under this Section for a student who is not enrolled in an 
15approved apprenticeship program.
16    "Employer" means an Illinois taxpayer who is the employer 
17of the qualifying apprentice.