SB1813 - 104th General Assembly (2025-2026)

INC TX-EDUCATION EXPENSE
Last Action

1/27/2026 - Senate: Re-assigned to Revenue
Senate Sponsors

Sen. Ram Villivalam
Statutes Amended In Order of Appearance

Synopsis As Introduced

Amends the Illinois Income Tax Act. Provides that the education expense credit shall be 50% of the qualified education expenses incurred by a custodian on behalf of a qualifying pupil. Provides that, for tax years ending on or after December 31, 2025, the education expense credit shall be no more than $2,000 per child for a maximum of $6,000 per family. Provides that no taxpayer may claim an education expense credit if the taxpayer's adjusted gross income exceeds 400% of the federal poverty level. Makes changes concerning the definition of "qualified education expense". Effective immediately.
Actions

DateChamberAction
2/06/2025SenateFiled with Secretary by Sen. Ram Villivalam
2/06/2025SenateFirst Reading
2/06/2025SenateReferred to Assignments
2/18/2025SenateAssigned to Revenue
3/21/2025SenateRule 2-10 Committee Deadline Established As April 11, 2025
4/11/2025SenateRule 2-10 Committee Deadline Established As May 9, 2025
5/09/2025SenateRule 2-10 Committee/3rd Reading Deadline Established As May 23, 2025
5/23/2025SenateRule 2-10 Committee/3rd Reading Deadline Established As June 1, 2025
6/02/2025SenateRule 3-9(a) / Re-referred to Assignments
1/27/2026SenateRe-assigned to Revenue