Illinois 2023-2024 Regular Session

Illinois Senate Bill SB2316

Introduced
2/10/23  
Refer
2/10/23  
Refer
2/28/23  

Caption

INC TX-CDL CREDIT

Impact

The introduction of SB2316 is poised to impact state laws regarding employment and taxation by instituting a new framework for recognizing and offsetting costs associated with hiring CDL drivers. By incentivizing employers to recruit new drivers, the legislation seeks to enhance employment opportunities, potentially counteracting labor shortages in the transportation industry. Furthermore, this bill could lead to increased tax revenues as a burgeoning workforce contributes to the economy, despite its short-term fiscal costs in the form of tax reductions for businesses.

Summary

SB2316 is a proposed legislation that amends the Illinois Income Tax Act to establish an income tax credit for taxpayers who hire new drivers requiring a commercial driver's license (CDL). Effective for tax years starting January 1, 2024, through December 31, 2026, this credit is set at 2.475% of the wages paid to eligible drivers, thereby creating a financial incentive for businesses to employ individuals in these roles. This measure aims to address workforce shortages within the transportation sector, promoting job creation and economic stability in the state.

Contention

While SB2316 has support from various sectors aiming to bolster employment, there are points of contention regarding its long-term fiscal implications. Critics may raise concerns over the state's ability to sustain financial aid to employers without negatively impacting tax revenues. Additionally, discussions surrounding the potential for misuse of the tax credits or uneven benefits across different business sizes and sectors might arise, highlighting the need for careful oversight and regulation of this credit's implementation.

Companion Bills

No companion bills found.

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