Sen. Sue Rezin
Filed: 5/11/2023
 
 

 

 

 
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1
AMENDMENT TO SENATE BILL 1154




2    AMENDMENT NO. ______. Amend Senate Bill 1154 by replacing 
3everything after the enacting clause with the following:

 
4    "Section 5. The Illinois Income Tax Act is amended  by 
5adding Section 234 as follows:
 
6    (35 ILCS 5/234 new)
7    Sec. 234. Early Childhood Educator Tax Credit.
8    (a) As used in this Act: 
9    "Consumer Price Index-u" means the index published by the 
10Bureau of Labor Statistics of the United States Department of 
11Labor that measures the average change in prices of goods and 
12services purchased by all urban consumers, United States city 
13average, all items, 1982-84=100. 
14    "Early childhood assistant" means a person who is employed 
15by and working in a child care center as an early childhood 
16assistant and who meets the qualifications to be an early 
 
 
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1childhood assistant set forth in 89 Ill. Adm. Code 407.150. 
2    "Early childhood educator credit amount" means: 
3        (1) for taxable years beginning on January 1, 2024 and 
4    beginning before  January 1, 2025, $1,000; and 
5        (2) for taxable years beginning on or after January 1, 
6    2025, the early childhood educator credit amount for the 
7    immediately preceding calendar year, multiplied by one 
8    plus the percentage increase, if any, in the Consumer 
9    Price Index-u for the 12-month period ending in September 
10    of the calendar year immediately preceding the first day 
11    of the taxable year for which the early childhood educator 
12    credit amount is calculated. 
13    "Early childhood teacher" means a person who is employed 
14by and working in a child care center as a teacher and who 
15meets the qualifications to be an early childhood teacher set 
16forth in 89 Ill. Adm. Code 407.140. 
17    (b) For taxable years beginning on or after January 1, 
182024, a taxpayer who is employed as an early childhood teacher 
19or an early childhood assistant during the taxable year and 
20who has a federal adjusted gross income for the taxable year of 
21$75,000 or less shall be allowed a credit against the tax 
22imposed by subsections (a) and (b) of Section 201 in an amount 
23equal to the early childhood educator credit amount. 
24    (c) If the amount of the credit exceeds the taxpayer's 
25Illinois income tax liability for the taxable year, then the 
26excess amount of the credit shall be refunded to the taxpayer. 
 
 
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1    (d) This Section is exempt from the provisions of Section 
2250.".