HB2516 94TH GENERAL ASSEMBLY

LRB094 08193 BDD 41502 b

94TH GENERAL ASSEMBLY
State of Illinois
2005 and 2006
HB2516

Introduced 2/17/2005, by Rep. Aaron Schock

SYNOPSIS AS INTRODUCED:

35 ILCS 5/216 new
105 ILCS 5/10-22.20d new

Amends the School Code. Authorizes school districts to establish and implement tutorial programs whereby qualified, able noncertificated volunteers assist students with their studies and course work. Amends the Illinois Income Tax Act. Allows a $500 income tax credit for individual taxpayers who volunteer for 100 or more hours during the taxable year with a volunteer tutorial program. Provides that the credit may not be carried forward or back and may not reduce the taxpayer's liability to less than zero. Effective immediately.

FISCAL NOTE ACT MAY APPLY

A BILL FOR

AN ACT concerning schools.

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 216 as follows:

(35 ILCS 5/216 new)

Sec. 216. Credit for volunteer tutorial services. For taxable years ending on or after December 31, 2005, each individual taxpayer who volunteers for 100 or more hours during the taxable year with a volunteer tutorial program under Section 10-22.20d of the School Code is entitled to a credit against the tax imposed by subsections (a) and (b) of Section 201 in the amount of $500. The credit may not be carried forward or back. In no event shall a credit under this Section reduce the taxpayer's liability to less than zero.

Section 10. The School Code is amended by adding Section 10-22.20d as follows:

(105 ILCS 5/10-22.20d new)

Sec. 10-22.20d. Volunteer tutorial programs. To establish and implement tutorial programs whereby qualified, able noncertificated volunteers assist students with their studies and course work.

The State Board of Education shall prescribe, by rule, criteria for determining qualifications of volunteers and the nature of specialized instruction for which, and the extent to which, volunteers may be used.

Section 99. Effective date. This Act takes effect upon becoming law.