Illinois 2025-2026 Regular Session

Illinois Senate Bill SB1646 Compare Versions

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

Old	New	Differences
1	1	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB1646 Introduced 2/5/2025, by Sen. Sue Rezin SYNOPSIS AS INTRODUCED: 35 ILCS 5/248 new Amends the Illinois Income Tax Act. Creates an income tax credit for taxpayers who are employed as an early childhood teacher or an early childhood assistant during the taxable year and who have a federal adjusted gross income for the taxable year of $75,000 or less. Provides that, for taxable years beginning on January 1, 2026 and beginning before January 1, 2027, the amount of the credit is $1,000. Provides that, for subsequent taxable years, the credit amount shall be adjusted by the percentage increase, if any, in the Consumer Price Index for the preceding calendar year. LRB104 03824 HLH 13848 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB1646 Introduced 2/5/2025, by Sen. Sue Rezin SYNOPSIS AS INTRODUCED: 35 ILCS 5/248 new 35 ILCS 5/248 new Amends the Illinois Income Tax Act. Creates an income tax credit for taxpayers who are employed as an early childhood teacher or an early childhood assistant during the taxable year and who have a federal adjusted gross income for the taxable year of $75,000 or less. Provides that, for taxable years beginning on January 1, 2026 and beginning before January 1, 2027, the amount of the credit is $1,000. Provides that, for subsequent taxable years, the credit amount shall be adjusted by the percentage increase, if any, in the Consumer Price Index for the preceding calendar year. LRB104 03824 HLH 13848 b LRB104 03824 HLH 13848 b A BILL FOR
2	2	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB1646 Introduced 2/5/2025, by Sen. Sue Rezin SYNOPSIS AS INTRODUCED:
3	3	35 ILCS 5/248 new 35 ILCS 5/248 new
4	4	35 ILCS 5/248 new
5	5	Amends the Illinois Income Tax Act. Creates an income tax credit for taxpayers who are employed as an early childhood teacher or an early childhood assistant during the taxable year and who have a federal adjusted gross income for the taxable year of $75,000 or less. Provides that, for taxable years beginning on January 1, 2026 and beginning before January 1, 2027, the amount of the credit is $1,000. Provides that, for subsequent taxable years, the credit amount shall be adjusted by the percentage increase, if any, in the Consumer Price Index for the preceding calendar year.
6	6	LRB104 03824 HLH 13848 b LRB104 03824 HLH 13848 b
7	7	LRB104 03824 HLH 13848 b
8	8	A BILL FOR
9	9	SB1646LRB104 03824 HLH 13848 b SB1646 LRB104 03824 HLH 13848 b
10	10	SB1646 LRB104 03824 HLH 13848 b
11	11	1 AN ACT concerning revenue.
12	12	2 Be it enacted by the People of the State of Illinois,
13	13	3 represented in the General Assembly:
14	14	4 Section 5. The Illinois Income Tax Act is amended by
15	15	5 adding Section 248 as follows:
16	16	6 (35 ILCS 5/248 new)
17	17	7 Sec. 248. Early Childhood Educator Tax Credit.
18	18	8 (a) As used in this Act:
19	19	9 "Consumer Price Index-U" means the index published by the
20	20	10 Bureau of Labor Statistics of the United States Department of
21	21	11 Labor that measures the average change in prices of goods and
22	22	12 services purchased by all urban consumers, United States city
23	23	13 average, all items, 1982-84=100.
24	24	14 "Early childhood assistant" means a person who is employed
25	25	15 by and working in a child care center as an early childhood
26	26	16 assistant and who meets the qualifications to be an early
27	27	17 childhood assistant set forth in 89 Ill. Adm. Code 407.150.
28	28	18 "Early childhood educator credit amount" means:
29	29	19 (1) for taxable years beginning on January 1, 2026 and
30	30	20 beginning before January 1, 2027, $1,000; and
31	31	21 (2) for taxable years beginning on or after January 1,
32	32	22 2026, the early childhood educator credit amount for the
33	33	23 immediately preceding calendar year, multiplied by one
34	34
35	35
36	36
37	37	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB1646 Introduced 2/5/2025, by Sen. Sue Rezin SYNOPSIS AS INTRODUCED:
38	38	35 ILCS 5/248 new 35 ILCS 5/248 new
39	39	35 ILCS 5/248 new
40	40	Amends the Illinois Income Tax Act. Creates an income tax credit for taxpayers who are employed as an early childhood teacher or an early childhood assistant during the taxable year and who have a federal adjusted gross income for the taxable year of $75,000 or less. Provides that, for taxable years beginning on January 1, 2026 and beginning before January 1, 2027, the amount of the credit is $1,000. Provides that, for subsequent taxable years, the credit amount shall be adjusted by the percentage increase, if any, in the Consumer Price Index for the preceding calendar year.
41	41	LRB104 03824 HLH 13848 b LRB104 03824 HLH 13848 b
42	42	LRB104 03824 HLH 13848 b
43	43	A BILL FOR
44	44
45	45
46	46
47	47
48	48
49	49	35 ILCS 5/248 new
50	50
51	51
52	52
53	53	LRB104 03824 HLH 13848 b
54	54
55	55
56	56
57	57
58	58
59	59
60	60
61	61
62	62
63	63	SB1646 LRB104 03824 HLH 13848 b
64	64
65	65
66	66	SB1646- 2 -LRB104 03824 HLH 13848 b SB1646 - 2 - LRB104 03824 HLH 13848 b
67	67	SB1646 - 2 - LRB104 03824 HLH 13848 b
68	68
69	69
70	70
71	71
72	72
73	73	SB1646 - 2 - LRB104 03824 HLH 13848 b