Sen. Thomas Cullerton
Filed: 3/2/2017
 
 

 

 

 
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1
AMENDMENT TO SENATE BILL 719 




2    AMENDMENT NO. ______. Amend Senate Bill 719 by replacing 
3everything after the enacting clause with the following:

 
 
4    "Section 5. The Illinois Income Tax Act is amended  by 
5adding Section 224 as follows:
 
6    (35 ILCS 5/224 new)
7    Sec. 224. Apprenticeship education expense credit. 
8    (a) For tax years ending on or after December 31, 2017, a 
9taxpayer who is the employer of one or more qualifying 
10apprentices shall be allowed a credit against the tax imposed 
11by subsections (a) and (b) of Section 201 for qualified 
12education expenses incurred on behalf of a qualifying 
13apprentice. The credit shall be equal to 100% of qualified 
14education expenses, but in no event may the total credit amount 
15awarded to a single employer in a single taxable year  exceed 
16$5,000. In no event shall a credit under this Section reduce 
 
 
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1the taxpayer's liability under this Act to less than zero.
2    (b) This Section is exempt from the provisions of Section 
3250 of this Act.
4    (c) For purposes of this Section:
5    "Qualifying apprentices" means individuals who (i) are 
6residents of the State of Illinois, (ii) are between the ages 
7of 16 and 40 years old at the close of the school year for which 
8a credit is sought, and (iii) during the school year for which 
9a credit is sought were full-time apprentices enrolled in an 
10apprenticeship program which is registered with the United 
11States Department of Labor, Office of Apprenticeship.
12    "Qualified education expense" means the amount incurred on 
13behalf of a qualifying apprentice not to exceed $3,500 for 
14tuition, book fees, and lab fees at the school or community 
15college in which the apprentice is enrolled during the regular 
16school year.
17    "School" means any public or nonpublic secondary school in 
18Illinois, or any community college, that is in compliance with 
19Title VI of the Civil Rights Act of 1964, except that, with 
20respect to community college students, no credit may be granted 
21under this Section for a student who is not enrolled in an 
22approved apprenticeship program.
23    "Employer" means an Illinois taxpayer who is the employer 
24of the qualifying apprentice. ".