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

 

HB3109LRB100 06193 HLH 16227 b

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.