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90_SB1381
35 ILCS 5/211 new
305 ILCS 5/9A-14 new
Amends the Illinois Income Tax Act and the Public Aid
Code to administer an Employment Opportunity Certificate
Program under which TANF (formerly AFDC) recipients are given
opportunity certificate vouchers of $1,500 to be used to
negotiate for employment opportunities in a child care
facility licensed under the Child Care Act of 1969. Provides
an income tax credit of up to $1,500 per employee hired under
the Program for the business licensed under the Child Care
Act of 1969. Applicable to tax years ending on or after
December 31, 1998. Sunsets the credit after 5 years.
LRB9008906KDks
LRB9008906KDks
1 AN ACT in relation to public aid recipients, 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 child care facilities
9 participating in the employment opportunity certificate pilot
10 program.
11 (a) Beginning with taxable years ending on or after
12 December 31, 1998 and ending with taxable years ending on or
13 before December 31, 2002, each child care facility licensed
14 under the Child Care Act of 1969 that participates in the
15 employment opportunity certificate pilot program established
16 under Section 9A-14 of the Illinois Public Aid Code is
17 entitled to a credit against the tax imposed under
18 subsections (a) and (b) of Section 201 in an amount equal to
19 $1,500 per employee hired under the program per year in which
20 the credit is claimed.
21 (b) If the amount of credit exceeds the tax liability
22 for the year, the excess may be carried forward and applied
23 to the tax liability for the 2 taxable years following the
24 excess credit year. The credit shall be applied to the
25 earliest year for which there is a tax liability. If there
26 are credits from more than one tax year that are available to
27 offset a liability, the earlier credit shall be applied
28 first.
29 Section 10. The Illinois Public Aid Code is amended by
30 adding Section 9A-14 as follows:
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1 (305 ILCS 5/9A-14 new)
2 Sec. 9A-14. Employment opportunity certificates; pilot
3 program.
4 (a) The Illinois Department may, subject to
5 appropriations for that purpose, conduct an employment
6 opportunity certificate pilot program as provided in this
7 Section. The Illinois Department may implement the pilot
8 program in 2 locations to be designated by the Illinois
9 Department: (i) an administrative district in the City of
10 Chicago and (ii) a downstate county.
11 (b) For purposes of this Section, "opportunity
12 certificate" means a voucher of $1,500 to be used by a
13 recipient of aid under Article IV of this Code to negotiate
14 for employment opportunities in a child care facility
15 licensed under the Child Care Act of 1969.
16 (c) Under a pilot program conducted under this Section,
17 except as otherwise provided in this Section, recipients who
18 are unemployed, or employed for less than the full working
19 time for the occupation in which they are engaged, and
20 dependent members of the family age 16 or over who are not in
21 regular attendance in school shall be required to obtain an
22 employment opportunity certificate to use in negotiating with
23 potential employers in return for obtaining employment in a
24 child care facility licensed under the Child Care Act of
25 1969. The following recipients are excluded from the
26 requirement of the preceding sentence and are exempt from
27 mandatory participation in the employment opportunity
28 certificate program established under this Section:
29 (1) Disabled persons who meet the criteria for
30 coverage under the federal Americans with Disabilities
31 Act (Public Law 101-336) and are assessed as lacking the
32 capacity to engage in full-time or part-time subsidized
33 employment.
34 (2) A full-time caretaker of a disabled dependent
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1 child or disabled adult.
2 (3) A caretaker of a child in the assistance unit
3 who is one year of age or less.
4 (d) An employer participating in the program shall enter
5 into a written contract, signed and subscribed to under oath,
6 with the Illinois Department containing the following
7 assurances:
8 (1) The child care facility has submitted a plan to
9 the Illinois Department (i) describing the proposed
10 compensation and duties of employees hired under the
11 opportunity certificate pilot program and (ii)
12 demonstrating that with the tax credit provided under
13 Section 211 of the Illinois Income Tax Act the child care
14 facility is likely to succeed and continue to employ the
15 persons hired under the program.
16 (2) The child care facility must use the tax credit
17 exclusively for compensation and fringe benefits of
18 eligible job applicants.
19 (3) The tax credit is necessary to allow the child
20 care facility to employ additional people but not to fill
21 positions that would be filled even in the absence of the
22 tax credit.
23 (4) The child care facility is in compliance with
24 all applicable affirmative action, fair labor, health,
25 safety, and environmental standards.
26 (e) An employer may not terminate, lay off, or reduce
27 the working hours of an employee for the purpose of hiring an
28 individual under this program.
29 (f) An employer participating in this program shall
30 receive a tax credit in accordance with Section 211 of the
31 Illinois Income Tax Act.
32 (g) An employer may receive the tax credit specified in
33 Section 211 of the Illinois Income Tax Act for each employee
34 hired under the program for 5 years or until the employee is
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1 terminated, whichever occurs first. In order for a
2 participant in this program to continue eligibility for aid
3 under Article IV of this Code during the 6 months after
4 employment under this Section has been terminated, the
5 participant must provide proof to the Illinois Department
6 that he or she is actively seeking other employment or is
7 enrolled in an approved job training or educational activity.
8 The Illinois Department shall make job training and job
9 search services available to a participant in this program
10 for a period of one year after termination of employment
11 under this program.