Illinois SB 1646: INC TX-EARLY CHILDHOOD

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104TH GENERAL ASSEMBLY 
State of Illinois 
2025 and 2026
SB1646

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

SYNOPSIS AS INTRODUCED:

35 ILCS 5/248 new

 Amends the Illinois Income Tax Act. Creates an income tax credit for taxpayers who are employed as an early childhood teacher or an early childhood assistant during the taxable year and who have a federal adjusted gross income for the taxable year of $75,000 or less. Provides that, for taxable years beginning on January 1, 2026 and beginning before January 1, 2027, the amount of the credit is $1,000. Provides that, for subsequent taxable years, the credit amount shall be adjusted by the percentage increase, if any, in the Consumer Price Index for the preceding calendar year.

LRB104 03824 HLH 13848 b

A BILL FOR

SB1646LRB104 03824 HLH 13848 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 248 as follows:

6 (35 ILCS 5/248 new)

7 Sec. 248. 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 

17childhood assistant set forth in 89 Ill. Adm. Code 407.150. 

18 "Early childhood educator credit amount" means: 

19 (1) for taxable years beginning