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90_HB3683
35 ILCS 5/211 new
105 ILCS 5/27-22.4 new
Amends the School Code and the Illinois Income Tax Act.
Requires high school students who enter 9th grade during the
1997-98 or any subsequent school year, upon thereafter
attaining 16 years of age, to serve 6 months of community
service in a Youth Civil Service Corps program as a
prerequisite to graduating from high school. Specifies some
of the services that are to qualify as community services
under program standards and regulations promulgated by the
State Board of Education. Provides a business with a tax
credit for each high school student it underwrites to serve
in the Youth Civil Service Corps program. Effective
immediately.
LRB9010756NTsb
LRB9010756NTsb
1 AN ACT relating to community service programs, amending
2 named Acts.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Illinois Income Tax Act is amended by
6 adding Section 211 as follows:
7 (35 ILCS 5/211 new)
8 Sec. 211. Tax Credit for Youth Civil Service Corps
9 programs.
10 (a) Beginning with tax years ending on or after December
11 31, 1998, every taxpayer conducting a trade or business is
12 entitled to a credit against the tax imposed by subsections
13 (a) and (b) of Section 201 in an amount equal to the
14 expenditures incurred by the taxpayer in the conduct of that
15 trade or business as a direct result of underwriting or
16 sponsoring participation by one or more high school students
17 in a Youth Civil Service Corps program administered under
18 Section 27-22.4 of the School Code and certified in
19 accordance with this Section, provided that (i) a credit for
20 all or any part of those expenditures has not already been
21 claimed under any other provision of this Act, and (ii) the
22 expenditures for which credit is claimed do not exceed an
23 amount equal to $100 for each month of participation by a
24 student in the program or $1000 with respect to each such
25 underwritten or sponsored student, whichever is less. In
26 order to qualify for the credit under this Section, the
27 program in which the underwritten or sponsored student
28 participates must be certified as a qualifying Youth Civil
29 Service Corps program by the State Board of Education and the
30 Department of Revenue because it requires a student who
31 participates in the program to render community services that
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1 are of actual and significant benefit to the community in
2 which the student resides.
3 (b) If the amount of the credit exceeds the tax
4 liability for the year, the excess may be carried forward and
5 applied to the tax liability of the 2 taxable years following
6 the excess credit year. The credit shall be applied to the
7 earliest year for which there is a tax liability. If there
8 are credits from more than one tax year that are available to
9 offset a liability, the earlier credit shall be applied
10 first.
11 (c) A taxpayer claiming the credit provided by this
12 Section shall maintain and record such information regarding
13 the taxpayer's participation in a qualifying Youth Civil
14 Service Corps program as the Department may require by
15 regulation. When claiming the credit provided by this
16 Section, the taxpayer shall provide such information
17 regarding the taxpayer's participation in the qualifying
18 program as the Department of Revenue may require by
19 regulation.
20 Section 10. The School Code is amended by adding Section
21 27-22.4 as follows:
22 (105 ILCS 5/27-22.4 new)
23 Sec. 27-22.4. Youth Civil Service Corps. As a
24 prerequisite to graduating from high school and receiving a
25 high school diploma, each high school student completing the
26 ninth grade during the 1997-98 or any subsequent school year
27 shall, upon thereafter reaching the age of 16 years, serve 6
28 months of community service as a member of a Youth Civil
29 Service Corps program that shall be administered in each
30 school district.
31 Under program standards and regulations that the State
32 Board of Education shall promulgate for purposes of this
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1 Section, services that will qualify as community service
2 under the Youth Civil Service Corps program shall be
3 identified by school boards and school administrators working
4 in conjunction with representatives of business, commerce,
5 and industry from the area and with public sector and
6 nonprofit entities that provide community services.
7 Services that qualify as community services for Youth
8 Civil Service Corps purposes under standards promulgated by
9 the State Board of Education shall include participation in
10 tutoring or mentoring programs, neighborhood watch programs,
11 or other bona fide not-for-profit charitable or community
12 service programs recognized as such under Section 501 (c)(3)
13 of the Internal Revenue Code.
14 Section 99. Effective date. This Act takes effect upon
15 becoming law.