Illinois 2023-2024 Regular Session

Illinois Senate Bill SB1496

Introduced
2/7/23  
Refer
2/7/23  
Refer
2/14/23  

Caption

INC TX-COMMERCIAL DRIVERS

Impact

The implementation of this bill is projected to have a significant impact on state laws related to income tax and commercial driver training regulations. By offering a substantial tax credit to volunteer driving instructors, SB1496 incentivizes skill development in an occupation that faces labor shortages. This move may lead to an increase in newly licensed commercial drivers on the road, thereby enhancing public safety and the overall workforce in transportation sectors. The credit is intended to alleviate some of the financial burdens on individuals contributing to the training of new drivers.

Summary

SB1496 aims to amend the Illinois Income Tax Act by establishing a new tax credit for individual taxpayers who provide substantial behind-the-wheel commercial driving instruction. Specifically, the bill grants a credit of $11,500 for each trainee who completes at least 160 hours of instruction. To qualify, instructors must have a valid commercial driver's license and a minimum of six months of commercial driving experience, while also providing the instruction without any compensation. This initiative is designed to encourage experienced drivers to volunteer their time in training new drivers, thus addressing a growing demand in the commercial driving industry.

Contention

While proponents laud the bill for potentially increasing the number of qualified commercial drivers, concerns have arisen regarding the effectiveness and fiscal impact of the tax credit. Critics argue that the requirement for instructors to accept no compensation might deter some experienced drivers from participating, as they might feel undervalued for their expertise. Additionally, there is the possibility that the state could face budget challenges associated with the reduced tax revenues from the credits claimed by qualifying individuals. Ongoing debates will likely revolve around the balance between fostering workforce development and ensuring a sustainable fiscal approach.

Companion Bills

No companion bills found.

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