Illinois SB 1647: INC TX-EDUCATION

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 Full Text of SB1647

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104TH GENERAL ASSEMBLY 
State of Illinois 
2025 and 2026
SB1647

Introduced 2/5/2025, by Sen. Sue Rezin 

SYNOPSIS AS INTRODUCED:

35 ILCS 5/246 new

 Amends the Illinois Income Tax Act. Creates an income tax credit for taxpayers who are the custodians of one or more children who attend an eligible preschool program in the State during the taxable year. Provides that the amount of the credit shall be 100% of the eligible expenses incurred by the taxpayer during the taxable year in sending the child to the eligible preschool program, but not to exceed $1,500 per child. Effective immediately.

LRB104 03823 HLH 13847 b

A BILL FOR

SB1647LRB104 03823 HLH 13847 b

1 AN ACT concerning revenue.

2 Be it enacted by the People of the State of Illinois, 

3represented in the General Assembly:

4 Section 5. The Illinois Income Tax Act is amended by 

5adding Section 246 as follows:

6 (35 ILCS 5/246 new)

7 Sec. 246. Early childhood education credit.

8 (a) For taxable years beginning on or after January 1, 

92026, a taxpayer who is the custodian of one or more children 

10who attend an eligible preschool program in the State during 

11the taxable year shall be allowed a credit against the tax 

12imposed by subsections (a) and (b) of Section 201 in an amount 

13equal to 100% of the eligible expenses incurred by the 

14taxpayer during the taxable year in sending the child to the 

15eligible preschool program, but not to exceed $1,500 per child 

16in any taxable year. 

17 (b) In no event shall a credit under this Section reduce 

18the taxpayer's liability to less than zero. If the amount of 

19the credit exceeds the tax liability for the year, the excess 

20may be refunded to the taxpayer. 

21 (c) As used in this Section: 

22 "Cus