IL
Illinois Senate Bill SB0138

Illinois 2025-2026 Regular Session

Illinois Senate Bill SB0138 Compare Versions

Only one version of the bill is available at this time.
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11 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB0138 Introduced 1/17/2025, by Sen. Jil Tracy SYNOPSIS AS INTRODUCED: 35 ILCS 5/235 new105 ILCS 5/2-3.206 new Amends the School Code. Provides that the State Board of Education shall establish a teacher recruitment and retention program, which shall encourage both new and experienced teachers to seek employment with qualifying public schools by providing for a refundable income tax credit to each participating teacher in the amount of $3,000 per school year for no more than 5 consecutive school years. Provides that the number of participating teachers in the program in any school year shall be limited to 1,000. Contains requirements for participating school districts and participating teachers. Amends the Illinois Income Tax Act establishing the $3,000 tax credit for individuals designated by the State Board of Education as a participating teacher in the teacher recruitment and retention program. Effective July 1, 2025. LRB104 03759 LNS 13783 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB0138 Introduced 1/17/2025, by Sen. Jil Tracy SYNOPSIS AS INTRODUCED: 35 ILCS 5/235 new105 ILCS 5/2-3.206 new 35 ILCS 5/235 new 105 ILCS 5/2-3.206 new Amends the School Code. Provides that the State Board of Education shall establish a teacher recruitment and retention program, which shall encourage both new and experienced teachers to seek employment with qualifying public schools by providing for a refundable income tax credit to each participating teacher in the amount of $3,000 per school year for no more than 5 consecutive school years. Provides that the number of participating teachers in the program in any school year shall be limited to 1,000. Contains requirements for participating school districts and participating teachers. Amends the Illinois Income Tax Act establishing the $3,000 tax credit for individuals designated by the State Board of Education as a participating teacher in the teacher recruitment and retention program. Effective July 1, 2025. LRB104 03759 LNS 13783 b LRB104 03759 LNS 13783 b A BILL FOR
22 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB0138 Introduced 1/17/2025, by Sen. Jil Tracy SYNOPSIS AS INTRODUCED:
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66 Amends the School Code. Provides that the State Board of Education shall establish a teacher recruitment and retention program, which shall encourage both new and experienced teachers to seek employment with qualifying public schools by providing for a refundable income tax credit to each participating teacher in the amount of $3,000 per school year for no more than 5 consecutive school years. Provides that the number of participating teachers in the program in any school year shall be limited to 1,000. Contains requirements for participating school districts and participating teachers. Amends the Illinois Income Tax Act establishing the $3,000 tax credit for individuals designated by the State Board of Education as a participating teacher in the teacher recruitment and retention program. Effective July 1, 2025.
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1212 1 AN ACT concerning education.
1313 2 Be it enacted by the People of the State of Illinois,
1414 3 represented in the General Assembly:
1515 4 Section 5. The Illinois Income Tax Act is amended by
1616 5 adding Section 235 as follows:
1717 6 (35 ILCS 5/235 new)
1818 7 Sec. 235. Tax credit for teacher recruitment and
1919 8 retention.
2020 9 For taxable years beginning on or after January 1, 2025, an
2121 10 individual designated as a participating teacher by the State
2222 11 Board of Education to the Department under subsection (l) of
2323 12 Section 2-3.206 of the School Code is entitled to a tax credit
2424 13 against the tax imposed by subsections (a) and (b) of Section
2525 14 201 equal to $3,000. If the total amount of the tax credit
2626 15 provided exceeds the taxpayer's income tax liability for a
2727 16 taxable year, such excess amount shall be refunded to the
2828 17 taxpayer.
2929 18 This Section is exempt from the provisions of Section 250.
3030 19 Section 10. The School Code is amended by adding Section
3131 20 2-3.206 as follows:
3232 21 (105 ILCS 5/2-3.206 new)
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3636 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB0138 Introduced 1/17/2025, by Sen. Jil Tracy SYNOPSIS AS INTRODUCED:
3737 35 ILCS 5/235 new105 ILCS 5/2-3.206 new 35 ILCS 5/235 new 105 ILCS 5/2-3.206 new
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4040 Amends the School Code. Provides that the State Board of Education shall establish a teacher recruitment and retention program, which shall encourage both new and experienced teachers to seek employment with qualifying public schools by providing for a refundable income tax credit to each participating teacher in the amount of $3,000 per school year for no more than 5 consecutive school years. Provides that the number of participating teachers in the program in any school year shall be limited to 1,000. Contains requirements for participating school districts and participating teachers. Amends the Illinois Income Tax Act establishing the $3,000 tax credit for individuals designated by the State Board of Education as a participating teacher in the teacher recruitment and retention program. Effective July 1, 2025.
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6969 1 Sec. 2-3.206. Teacher recruitment and retention program.
7070 2 (a) As used in this Section:
7171 3 "Participating school" means a qualifying public school
7272 4 that has been selected by the Board to participate in the
7373 5 program.
7474 6 "Participating school district" means a public school
7575 7 district that has been selected by the Board to participate in
7676 8 the program.
7777 9 "Participating teacher" means an eligible teacher
7878 10 participating in the program who holds a Professional Educator
7979 11 License under Section 21B-20.
8080 12 "Institution of higher education" means a public
8181 13 institution of higher education or private institution of
8282 14 higher education, as those terms are defined in Section 1 of
8383 15 the Board of Higher Education Act.
8484 16 "Program" means the teacher recruitment and retention
8585 17 program established in this Section.
8686 18 "Qualifying public school" means a public school that is
8787 19 located in a rural area in the State or a school that has
8888 20 performed in the lowest 5% of schools in the State as
8989 21 identified in accordance with the statewide accountability
9090 22 system established in the State plan under the federal Every
9191 23 Student Succeeds Act.
9292 24 "Recently hired" means a licensed teacher, whether a new
9393 25 or experienced teacher, who has accepted his or her first
9494 26 school year contract to teach at a qualifying public school
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105105 1 for the 2025-2026 school year, the current school year, or for
106106 2 the immediately upcoming school year.
107107 3 "Rural area" means an area that is more than 5 miles from
108108 4 the nearest urbanized area and more than 2.5 miles from the
109109 5 nearest urban cluster.
110110 6 "School year contract" means a contract of full-time
111111 7 employment between a teacher and a local board of education
112112 8 covering a full school year. A contract of employment for a
113113 9 portion of a school year shall not be counted as a school year
114114 10 contract, nor shall contracts of employment for portions of a
115115 11 school year be cumulated and treated as a school year
116116 12 contract. A school year contract is deemed included within a
117117 13 contract of full-time employment between a teacher and a local
118118 14 board of education covering a full calendar or fiscal year.
119119 15 "Urban cluster" and "urbanized area" have the meanings
120120 16 given to those terms in the Standards for Defining
121121 17 Metropolitan and Micropolitan Statistical Areas, 65 FR 82227.
122122 18 (b) The Board shall establish a teacher recruitment and
123123 19 retention program. The purpose of the program shall be to
124124 20 encourage both new and experienced teachers to seek employment
125125 21 with qualifying public schools by providing for a refundable
126126 22 income tax credit, as provided under Section 235 of the
127127 23 Illinois Income Tax Act, to each participating teacher in the
128128 24 amount of $3,000 per school year for no more than 5 consecutive
129129 25 school years, subject to conditions provided for under this
130130 26 Section. The Board may adopt rules as necessary to implement
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141141 1 and administer the program.
142142 2 (c) By October 1 of each year, the Board shall determine
143143 3 which public schools in the State are qualifying public
144144 4 schools and shall publish a list of all qualifying public
145145 5 schools on the Board's website. For the purposes of the
146146 6 program, a school that has been designated as a qualifying
147147 7 public school shall be eligible for selection as a
148148 8 participating school for the current school year and for at
149149 9 least the immediately upcoming school year. The Board shall
150150 10 develop criteria for the selection of no more than 100
151151 11 participating school districts and shall publish the selection
152152 12 criteria simultaneously with the publication of the list of
153153 13 qualifying school districts on the Board's website.
154154 14 By December 1 of each year, the Board shall select no more
155155 15 than 100 participating school districts and shall publish a
156156 16 list of all participating school districts on the Board's
157157 17 website. A school district that has been designated as a
158158 18 participating school district shall be eligible to participate
159159 19 in the program for the current school year and for at least the
160160 20 immediately upcoming school year. The Board shall determine
161161 21 the total number of participating teachers authorized for each
162162 22 participating school district.
163163 23 (d) The Board shall solicit applications from teachers who
164164 24 meet the eligibility criteria provided for in subsections (g),
165165 25 (h), and (i) and may share with participating school districts
166166 26 such applications and related materials submitted by teachers.
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177177 1 (e) The Board may provide guidance and technical
178178 2 assistance to teachers, participating schools, and school
179179 3 districts with participating schools in the program.
180180 4 (f) The Board shall establish program objectives and shall
181181 5 annually measure and evaluate the program. Beginning with the
182182 6 2026-2027 school year, and by December 1 of each year, the
183183 7 Board shall file with the Governor and the General Assembly a
184184 8 report covering the immediately preceding school year that
185185 9 includes, but is not limited to, the following information:
186186 10 (1) the positions filled by participating teachers
187187 11 with corresponding information regarding the subject
188188 12 matter and grade or grades taught; and
189189 13 (2) the length of time participating teachers have
190190 14 been participating in the program.
191191 15 (g) In order to participate in the program, a teacher
192192 16 shall:
193193 17 (1) have been recently hired to teach at a
194194 18 participating school;
195195 19 (2) have attained a bachelor's degree in education
196196 20 from an institution of higher education with a teacher
197197 21 certification program approved by the Board; and
198198 22 (3) hold a valid Professional Educator License issued
199199 23 by the Board.
200200 24 (h) Teachers who meet the eligibility criteria provided in
201201 25 subsection (g) and who wish to participate in the program
202202 26 shall submit to the Board a completed application to
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213213 1 participate in the program, on a form and in a manner
214214 2 prescribed by the Board. Each application shall include, but
215215 3 is not limited to:
216216 4 (1) a copy of a teacher's school year contract to
217217 5 teach at a participating school; and
218218 6 (2) written verification by the principal or other
219219 7 school personnel of the participating school that the
220220 8 teacher was recently hired as defined under this Section.
221221 9 (i) Eligible teachers who complete the application process
222222 10 prescribed by the Board shall be accepted to participate in
223223 11 the program on an annual basis, subject to the continuation of
224224 12 the program, the provisions of subsection (m), and for good
225225 13 cause shown by the Board.
226226 14 (j) A teacher who is accepted by the Board to participate
227227 15 in the program shall be allowed to continue as a participating
228228 16 teacher in the program on an annual basis for up to 5
229229 17 consecutive school years if he or she remains employed under a
230230 18 school year contract as a teacher at the same school district
231231 19 continuously, regardless of whether the school remains a
232232 20 participating or qualifying public school, and subject to
233233 21 continuation of the program, the provisions of subsection (m),
234234 22 and for good cause shown by the Board.
235235 23 (k) A participating teacher who is involuntarily
236236 24 transferred to another school within the same participating or
237237 25 qualifying school district shall be eligible to continue
238238 26 participating in the program on the same terms and conditions
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249249 1 as provided in subsection (j). A participating teacher who
250250 2 voluntarily transfers to another school is not eligible to
251251 3 continue participating in the program, effective immediately
252252 4 upon the transfer.
253253 5 A participating teacher who receives an annual performance
254254 6 evaluation of "unsatisfactory" as provided in Sections 24A-5
255255 7 and 34-85c, shall be permanently ineligible to participate in
256256 8 the program upon the conclusion of the school year in which he
257257 9 or she received such rating.
258258 10 A participating teacher who lawfully takes a leave of
259259 11 absence pursuant to any State or federal law retains
260260 12 eligibility to continue participating in the program if he or
261261 13 she remains unemployed under a school year contract as teacher
262262 14 at the same school continuously.
263263 15 (l) By July 31 of each year, the Board shall notify the
264264 16 Department of Revenue of each participating teacher who has
265265 17 satisfied all terms and conditions of the program for the
266266 18 immediately preceding school year.
267267 19 (m) The number of participating teachers in the program in
268268 20 any school year shall be limited to 1,000 participating
269269 21 teachers statewide. In the discretion of the Board,
270270 22 participation in the program may be determined according to
271271 23 the following order of priority:
272272 24 (1) Participating teachers shall be prioritized over
273273 25 teachers not yet participating in the program.
274274 26 (2) Among teachers participating in the program, those
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285285 1 with greater seniority in the program shall be prioritized
286286 2 over those with less seniority.
287287 3 (3) No new applications for the program shall be
288288 4 accepted after December 31, 2035.
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