Illinois 2023-2024 Regular Session

Illinois House Bill HB3544 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB3544 Introduced , by Rep. Amy L. Grant SYNOPSIS AS INTRODUCED: 5 ILCS 100/5-45.35 new35 ILCS 5/240 new Amends the Illinois Income Tax Act. Creates an income tax credit for custodians of qualifying pupils for eligible education expenses related to online learning, including computers, printers, internet access, textbooks, tutors, and educational facilitators. Provides for an additional credit if the custodian is also an eligible teacher. Creates an income tax credit for employers of custodians of qualifying pupils for eligible expenditures paid by the employer on behalf of the custodian. Provides that the credit is exempt from the Act's automatic sunset provision. Amends the Illinois Administrative Procedure Act to provide for emergency rulemaking. Effective immediately. LRB103 29743 HLH 56149 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB3544 Introduced , by Rep. Amy L. Grant SYNOPSIS AS INTRODUCED: 5 ILCS 100/5-45.35 new35 ILCS 5/240 new 5 ILCS 100/5-45.35 new 35 ILCS 5/240 new Amends the Illinois Income Tax Act. Creates an income tax credit for custodians of qualifying pupils for eligible education expenses related to online learning, including computers, printers, internet access, textbooks, tutors, and educational facilitators. Provides for an additional credit if the custodian is also an eligible teacher. Creates an income tax credit for employers of custodians of qualifying pupils for eligible expenditures paid by the employer on behalf of the custodian. Provides that the credit is exempt from the Act's automatic sunset provision. Amends the Illinois Administrative Procedure Act to provide for emergency rulemaking. Effective immediately. LRB103 29743 HLH 56149 b LRB103 29743 HLH 56149 b A BILL FOR
2	2	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB3544 Introduced , by Rep. Amy L. Grant SYNOPSIS AS INTRODUCED:
3	3	5 ILCS 100/5-45.35 new35 ILCS 5/240 new 5 ILCS 100/5-45.35 new 35 ILCS 5/240 new
4	4	5 ILCS 100/5-45.35 new
5	5	35 ILCS 5/240 new
6	6	Amends the Illinois Income Tax Act. Creates an income tax credit for custodians of qualifying pupils for eligible education expenses related to online learning, including computers, printers, internet access, textbooks, tutors, and educational facilitators. Provides for an additional credit if the custodian is also an eligible teacher. Creates an income tax credit for employers of custodians of qualifying pupils for eligible expenditures paid by the employer on behalf of the custodian. Provides that the credit is exempt from the Act's automatic sunset provision. Amends the Illinois Administrative Procedure Act to provide for emergency rulemaking. Effective immediately.
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9	9	A BILL FOR
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12	12	1 AN ACT concerning revenue.
13	13	2 Be it enacted by the People of the State of Illinois,
14	14	3 represented in the General Assembly:
15	15	4 Section 3. The Illinois Administrative Procedure Act is
16	16	5 amended by adding Section 5-45.35 as follows:
17	17	6 (5 ILCS 100/5-45.35 new)
18	18	7 Sec. 5-45.35. Emergency rulemaking. To provide for the
19	19	8 expeditious and timely implementation of Section 232 of the
20	20	9 Illinois Income Tax Act, emergency rules implementing that
21	21	10 Section may be adopted in accordance with Section 5-45 by the
22	22	11 Department of Revenue. The adoption of emergency rules
23	23	12 authorized by Section 5-45 and this Section is deemed to be
24	24	13 necessary for the public interest, safety, and welfare.
25	25	14 This Section is repealed on January 1, 2028.
26	26	15 Section 5. The Illinois Income Tax Act is amended by
27	27	16 adding Section 240 as follows:
28	28	17 (35 ILCS 5/240 new)
29	29	18 Sec. 240. Remote learning education expense credit.
30	30	19 (a) The COVID-19 pandemic has created challenges for
31	31	20 students and their families in the areas of child care, school
32	32	21 attendance, school access, and the like.
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36	36	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB3544 Introduced , by Rep. Amy L. Grant SYNOPSIS AS INTRODUCED:
37	37	5 ILCS 100/5-45.35 new35 ILCS 5/240 new 5 ILCS 100/5-45.35 new 35 ILCS 5/240 new
38	38	5 ILCS 100/5-45.35 new
39	39	35 ILCS 5/240 new
40	40	Amends the Illinois Income Tax Act. Creates an income tax credit for custodians of qualifying pupils for eligible education expenses related to online learning, including computers, printers, internet access, textbooks, tutors, and educational facilitators. Provides for an additional credit if the custodian is also an eligible teacher. Creates an income tax credit for employers of custodians of qualifying pupils for eligible expenditures paid by the employer on behalf of the custodian. Provides that the credit is exempt from the Act's automatic sunset provision. Amends the Illinois Administrative Procedure Act to provide for emergency rulemaking. Effective immediately.
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43	43	A BILL FOR
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49	49	5 ILCS 100/5-45.35 new
50	50	35 ILCS 5/240 new
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69	69	1 This Section is intended to (i) assist students and
70	70	2 families who are unable follow their normal school routine as
71	71	3 a consequence of orders of the Department of Public Health
72	72	4 relating to COVID-19, (ii) additionally support classroom
73	73	5 instructors so that they can maximize time and opportunities
74	74	6 for in-person instruction, and (iii) incentivize employers to
75	75	7 accommodate working parents.
76	76	8 Because the nature and types of hardships experienced by
77	77	9 school districts, parents, and students are wide and varied,
78	78	10 the most efficient way to deliver relief that can be tailored
79	79	11 to the particular individuals' needs is through an income tax
80	80	12 credit.
81	81	13 The General Assembly finds that it will be costly and
82	82	14 burdensome to the State of Illinois if parents must choose to
83	83	15 become unemployed due to a lack of accommodation based on the
84	84	16 inability of students to attend school in person.
85	85	17 (b) As used in this Section, the following words shall
86	86	18 have the following meanings unless the context clearly
87	87	19 requires otherwise, and shall be construed expansively in
88	88	20 favor of the taxpayer for expenditures made in good faith
89	89	21 wherever possible:
90	90	22 "Custodian" means, with respect to qualifying pupils, an
91	91	23 Illinois resident who is a parent, the parents, a legal
92	92	24 guardian, or the legal guardians of the qualifying pupils.
93	93	25 "COVID-19" means the illness caused by the coronavirus
94	94	26 SARS-CoV-2.
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105	105	1 "Educational activities" means any aspect of a qualifying
106	106	2 pupil's education, including, but not limited to classroom
107	107	3 instruction, remote learning and blended remote learning
108	108	4 instruction, special education support, and tutoring and
109	109	5 mentoring.
110	110	6 "Eligible expenditure" means costs by a custodian of a
111	111	7 qualifying pupil or an employer associated with:
112	112	8 (1) the purchase of materials to support online
113	113	9 learning, including but not limited to, a personal
114	114	10 computer with internet access; a router or hotspot;
115	115	11 monthly expenses for internet access; a printer and
116	116	12 supportive accessories (print cartridge, toner); textbooks
117	117	13 and other supplies needed for education, up to a maximum
118	118	14 of $500 for the taxable year; and the costs of educational
119	119	15 activities;
120	120	16 (2) securing, for a qualifying pupil who is under the
121	121	17 age of 15, child care, independent tutoring, an
122	122	18 educational facilitator (whether individually or as part
123	123	19 of a learning pod, provided that the facilitator fee is
124	124	20 distributed pro rata per student), homeschool instruction,
125	125	21 alternative classroom instruction, or specialized services
126	126	22 relating to learning or behavioral issues identified in an
127	127	23 Individualized Education Program and the like, up to a
128	128	24 maximum of $5,000 per taxable year per household or per
129	129	25 child, whichever is less; and
130	130	26 (3) compliance with a mandatory 2-week quarantine
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141	141	1 period associated with COVID-19, whether imposed by an
142	142	2 employer, the State of Illinois, or a county health
143	143	3 department, including the costs of testing, clinical
144	144	4 support, and vaccination (if available), up to $3,000 per
145	145	5 year.
146	146	6 "Eligible expenditure adjustment" means the eligible
147	147	7 expenditure reduced by 25%. The eligible expenditure
148	148	8 adjustment shall apply for any parent or household that had an
149	149	9 adjusted gross income for the taxable year of over $150,000
150	150	10 for an individual and $300,000 for spouses filing a joint
151	151	11 return.
152	152	12 "Eligible teacher" means an individual licensed under
153	153	13 Article 21B of the School Code who is teaching at the school
154	154	14 grade level of kindergarten through grade 12 and is also the
155	155	15 custodian of a qualifying pupil under the age of 14 who cannot
156	156	16 attend school anywhere within the custodian's school district
157	157	17 for in-person instruction on a regular school day.
158	158	18 "Qualifying pupil" means an individual who (i) is a
159	159	19 resident of the State of Illinois, (ii) is under the age of 21
160	160	20 at the close of the school year for which a credit is sought,
161	161	21 and (iii) during the school year for which a credit is sought,
162	162	22 was a full-time pupil enrolled in a kindergarten through grade
163	163	23 12 education program at any school, as defined in this
164	164	24 Section.
165	165	25 "Regular school day" means the calendar days Monday
166	166	26 through Friday, from 8 a.m. to 4 p.m., which occur on the day
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177	177	1 after Labor Day but before Memorial Day, but not any official
178	178	2 government holidays within that time period.
179	179	3 "School" means any public or nonpublic elementary or
180	180	4 secondary school in Illinois that is in compliance with Title
181	181	5 VI of the Civil Rights Act of 1964 and attendance at which
182	182	6 satisfies the requirements of Section 26-1 of the School Code,
183	183	7 except that nothing shall be construed to require a child to
184	184	8 attend any particular public or nonpublic school to qualify
185	185	9 for the credit under this Section.
186	186	10 (c) For taxable years beginning on or after January 1,
187	187	11 2023, a taxpayer who is a custodian of a qualifying pupil is
188	188	12 eligible to receive a nonrefundable credit against the taxes
189	189	13 imposed by subsections (a) and (b) of Section 201 in an amount
190	190	14 equal to 100% of the eligible expenditures (as adjusted by the
191	191	15 eligible expenditure adjustment, if applicable), subject to
192	192	16 the maximum allowable credits under this Section. Eligible
193	193	17 teachers are eligible for an additional $75 credit per week,
194	194	18 not to exceed $2,000 per year, if the eligible teacher's
195	195	19 qualifying pupil cannot attend in-person instruction because
196	196	20 of orders involving the Department of Public Health, a county
197	197	21 health department, or the State Board of Education relating to
198	198	22 COVID-19.
199	199	23 The credit under this Section shall not apply to
200	200	24 expenditures incurred after orders preventing in-person
201	201	25 instruction for the qualifying pupil are lifted. No taxpayer
202	202	26 shall be entitled to claim a tax credit under this Section for
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213	213	1 the same eligible expenditures claimed by another taxpayer. If
214	214	2 2 or more custodians claim tax credits for the same qualified
215	215	3 pupil, the total of which exceeds the amounts in this
216	216	4 subsection, then the total amount of the credit allowed shall
217	217	5 be allocated in amounts proportionate to teach eligible
218	218	6 taxpayer's share of the total amount of the eligible
219	219	7 expenditures for the eligible qualifying pupil.
220	220	8 The employer of a custodian of a qualifying pupil is also
221	221	9 entitled to a credit against the taxes imposed by subsections
222	222	10 (a) and (b) of Section 201 in an amount equal to 100% of the
223	223	11 eligible expenditures paid by the employer on behalf of the
224	224	12 custodian of the qualifying pupil, but not to exceed a maximum
225	225	13 in each taxable year of $2,000 for each employee on whose
226	226	14 behalf an expenditure is made, plus 50% of the maximum
227	227	15 unemployment insurance payment that the employer would
228	228	16 otherwise pay to the State under the Unemployment Insurance
229	229	17 Act for that employee.
230	230	18 (d) The Department of Revenue and the State Board of
231	231	19 Education shall jointly adopt rules, including emergency
232	232	20 rules, for the implementation of this Section.
233	233	21 (e) The Department of Revenue shall annually, no later
234	234	22 than November 1, file a report with the Governor and the
235	235	23 General Assembly and publish on the Department of Revenue's
236	236	24 website the total amount of tax credits claimed under this
237	237	25 Section and the total number of taxpayers who received the
238	238	26 credit for the preceding fiscal year.
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249	249	1 (f) This Section is exempt from the provisions of Section
250	250	2 250.
251	251	3 Section 99. Effective date. This Act takes effect upon
252	252	4 becoming law.
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