INC TX-COMMERCIAL DRIVERS Senate SponsorsSen. Javier L. Cervantes 1/7/2025SenateSession Sine Die 35 ILCS 5/240 newAmends the Illinois Income Tax Act. Provides that an individual taxpayer who (i) provides behind-the-wheel commercial driving instruction for at least 160 hours during the taxable year to an individual who holds a commercial learner's permit, (ii) accepts no compensation for the instruction, and (iii) holds a valid commercial driver's license in this State during the period of the instruction and has at least 6 months of commercial driving experience as of the first day that the taxpayer provides instruction is entitled to an income tax credit in an amount equal to $11,500 for each person who receives at least 160 hours of instruction from the taxpayer during the taxable year. Provides that the credit may not be carried forward or back, may not be refunded to the taxpayer, and may not reduce the taxpayer's liability to less than zero. Effective immediately. 2/7/2023SenateFiled with Secretary by Sen. Javier L. Cervantes 2/7/2023SenateFirst Reading 2/7/2023SenateReferred to Assignments 2/14/2023SenateAssigned to Revenue 3/10/2023SenateRule 3-9(a) / Re-referred to Assignments 1/7/2025SenateSession Sine Die