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
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
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
LRB104 03824 HLH 13848 b
A BILL FOR
SB1646LRB104 03824 HLH 13848 b SB1646 LRB104 03824 HLH 13848 b
SB1646 LRB104 03824 HLH 13848 b
1 AN ACT concerning revenue.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The Illinois Income Tax Act is amended by
5 adding Section 248 as follows:
6 (35 ILCS 5/248 new)
7 Sec. 248. Early Childhood Educator Tax Credit.
8 (a) As used in this Act:
9 "Consumer Price Index-U" means the index published by the
10 Bureau of Labor Statistics of the United States Department of
11 Labor that measures the average change in prices of goods and
12 services purchased by all urban consumers, United States city
13 average, all items, 1982-84=100.
14 "Early childhood assistant" means a person who is employed
15 by and working in a child care center as an early childhood
16 assistant and who meets the qualifications to be an early
17 childhood assistant set forth in 89 Ill. Adm. Code 407.150.
18 "Early childhood educator credit amount" means:
19 (1) for taxable years beginning on January 1, 2026 and
20 beginning before January 1, 2027, $1,000; and
21 (2) for taxable years beginning on or after January 1,
22 2026, the early childhood educator credit amount for the
23 immediately preceding calendar year, multiplied by one
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
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
LRB104 03824 HLH 13848 b
A BILL FOR
35 ILCS 5/248 new
LRB104 03824 HLH 13848 b
SB1646 LRB104 03824 HLH 13848 b
SB1646- 2 -LRB104 03824 HLH 13848 b SB1646 - 2 - LRB104 03824 HLH 13848 b
SB1646 - 2 - LRB104 03824 HLH 13848 b
SB1646 - 2 - LRB104 03824 HLH 13848 b