Illinois General Assembly - Full Text of HB3910
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Full Text of HB3910  103rd General Assembly




State of Illinois
2023 and 2024


Introduced 2/17/2023, by Rep. Katie Stuart


35 ILCS 5/234 new

    Amends the Illinois Income Tax Act. Creates a credit for public school fees and contributions. Sets forth purposes for which those fees and contributions may be used. Provides that the credit may not exceed $200 for each individual taxpayer or $400 for a married couple filing jointly. Effective immediately.

LRB103 25780 HLH 52129 b





HB3910LRB103 25780 HLH 52129 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
5adding Section 234 as follows:
6    (35 ILCS 5/234 new)
7    Sec. 234. Credit for public school fees and contributions.
8    (a) For taxable years beginning on or after January 1,
92024, a credit is allowed against the taxes imposed by
10subsections (a) and (b) of Section 201 in an amount equal to
11the amount of any fees paid or cash contributions made by a
12taxpayer or on the taxpayer's behalf during the taxable year
13to a public school located in this State for the following
14public school purposes:
15        (1) Standardized testing for college credit or
16    readiness offered by a widely recognized and accepted
17    educational testing organization.
18        (2) Costs associated with assessments for career and
19    technical preparation programs for pupils.
20        (3) Preparation courses and materials for standardized
21    testing.
22        (4) Cardiopulmonary resuscitation training.
23        (5) Costs associated with extracurricular activities,



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1    including, but not limited to: school band uniforms;
2    equipment or uniforms for school-sponsored athletic
3    activities; scientific laboratory materials; and in-state
4    or out-of-state trips that are solely for school-related
5    competitive events, not including any senior trips or
6    events that are recreational, solely for amusement, or
7    tourist activities.
8        (6) Character education programs.
9        (7) Community school meal programs.
10        (8) Student consumable health care supplies,
11    including, but not limited to, tissues, hand wipes,
12    bandages and other health care consumables that are
13    generally used by children.
14        (8) Playground equipment and shade structures for
15    playground equipment.
16    (b) In any taxable year, the amount of the credit shall not
18        (1) $200 for a single individual or a head of
19    household; or
20        (2) $400 for a married couple filing a joint return.
21    Spouses who file separate returns for a taxable year in
22which they could have filed a joint return may each claim only
23one-half of the tax credit that would have been allowed for a
24joint return.
25    (c) In no event shall a credit under this Section reduce
26the taxpayer's liability to less than zero. If the amount of



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1the credit exceeds the tax liability for the year, the excess
2may be carried forward and applied to the tax liability of the
35 taxable years following the excess credit year. The tax
4credit shall be applied to the earliest year for which there is
5a tax liability. If there are credits for more than one year
6that are available to offset a liability, the earlier credit
7shall be applied first.
8    (d) A public school that receives fees or a cash
9contribution that qualifies for a credit under this Section
10shall report to the State Board of Education, in a form
11prescribed by the State Board of Education, by February 28 of
12each year the following information:
13        (1) the total number of fee and cash contribution
14    payments received during the previous calendar year;
15        (2) the total dollar amount of fees and contributions
16    received during the previous calendar year; and
17        (3) the total dollar amount of fees and contributions
18    spent by the school during the previous calendar year,
19    categorized by specific standardized testing, preparation
20    courses and materials for standardized testing,
21    extracurricular activity, or character education program.
22    (e) This Section is exempt from the provisions of Section
24    Section 99. Effective date. This Act takes effect upon
25becoming law.