Illinois SB 1813: INC TX-EDUCATION EXPENSE

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104TH GENERAL ASSEMBLY 
State of Illinois 
2025 and 2026
SB1813

Introduced 2/5/2025, by Sen. Ram Villivalam 

SYNOPSIS AS INTRODUCED:

35 ILCS 5/201

 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.

LRB104 09191 HLH 19247 b

A BILL FOR

SB1813LRB104 09191 HLH 19247 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 

5changing Section 201 as follows:

6 (35 ILCS 5/201)

7 Sec. 201. Tax imposed. 

8 (a) In general. A tax measured by net income is hereby 

9imposed on every individual, corporation, trust and estate for 

10each taxable year ending after July 31, 1969 on the privilege 

11of earning or receiving income in or as a resident of this 

12State. Such tax shall be in addition to all other occupation or 

13privilege taxes imposed by this State or by any municipal 

14corporation or political subdivision thereof.

15 (b) Rates. The tax imposed by subsection (a) of this 

16Section shall be determined as follows, except as adjusted by 

17subsection (d-1):

18 (1) In the case of an individual, trust or estate, for 

19 taxable years ending prior to Jul