State of Illinois
90th General Assembly
Legislation

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90_HB0054

      35 ILCS 5/211 new
      105 ILCS 5/27-22.4 new
          Amends the School Code and the Illinois Income  Tax  Act.
      Requires  high school students who enter 9th grade during the
      1996-97  or  any  subsequent  school  year,  upon  thereafter
      attaining 16 years of age, to serve  6  months  of  community
      service   in  a  Youth  Civil  Service  Corps  program  as  a
      prerequisite to graduating from high school.  Specifies  some
      of  the  services  that  are to qualify as community services
      under program standards and regulations  promulgated  by  the
      State  Board  of  Education.   Provides a business with a tax
      credit for each high school student it underwrites  to  serve
      in   the   Youth  Civil  Service  Corps  program.   Effective
      immediately.
                                                     LRB9000686THcw
                                               LRB9000686THcw
 1        AN ACT relating to community service  programs,  amending
 2    named Acts.
 3        Be  it  enacted  by  the People of the State of Illinois,
 4    represented in the General Assembly:
 5        Section 5.  The Illinois Income Tax  Act  is  amended  by
 6    adding Section 211 as follows:
 7        (35 ILCS 5/211 new)
 8        Sec.  211.  Tax  Credit  for  Youth  Civil  Service Corps
 9    programs.
10        (a)  Beginning with tax years ending on or after December
11    31, 1997, every taxpayer conducting a trade  or  business  is
12    entitled  to  a credit against the tax imposed by subsections
13    (a) and (b)  of  Section  201  in  an  amount  equal  to  the
14    expenditures  incurred by the taxpayer in the conduct of that
15    trade or business as  a  direct  result  of  underwriting  or
16    sponsoring  participation by one or more high school students
17    in a Youth Civil Service  Corps  program  administered  under
18    Section   27-22.4   of  the  School  Code  and  certified  in
19    accordance with this Section, provided that (i) a credit  for
20    all  or  any  part of those expenditures has not already been
21    claimed under any other provision of this Act, and  (ii)  the
22    expenditures  for  which  credit  is claimed do not exceed an
23    amount equal to $100 for each month  of  participation  by  a
24    student  in  the  program  or $1000 with respect to each such
25    underwritten or sponsored student,  whichever  is  less.   In
26    order  to  qualify  for  the  credit  under this Section, the
27    program  in  which  the  underwritten  or  sponsored  student
28    participates must be certified as a  qualifying  Youth  Civil
29    Service Corps program by the State Board of Education and the
30    Department  of  Revenue  because  it  requires  a student who
31    participates in the program to render community services that
                            -2-                LRB9000686THcw
 1    are of actual and significant benefit  to  the  community  in
 2    which the student resides.
 3        (b)  If   the  amount  of  the  credit  exceeds  the  tax
 4    liability for the year, the excess may be carried forward and
 5    applied to the tax liability of the 2 taxable years following
 6    the excess credit year.  The credit shall be applied  to  the
 7    earliest  year  for which there is a tax liability.  If there
 8    are credits from more than one tax year that are available to
 9    offset a liability,  the  earlier  credit  shall  be  applied
10    first.
11        (c)  A  taxpayer  claiming  the  credit  provided by this
12    Section shall maintain and record such information  regarding
13    the  taxpayer's  participation  in  a  qualifying Youth Civil
14    Service Corps  program  as  the  Department  may  require  by
15    regulation.   When  claiming  the  credit  provided  by  this
16    Section,   the   taxpayer   shall  provide  such  information
17    regarding the  taxpayer's  participation  in  the  qualifying
18    program   as   the  Department  of  Revenue  may  require  by
19    regulation.
20        Section 10.  The School Code is amended by adding Section
21    27-22.4 as follows:
22        (105 ILCS 5/27-22.4 new)
23        Sec.  27-22.4.  Youth  Civil   Service   Corps.    As   a
24    prerequisite  to  graduating from high school and receiving a
25    high school diploma, each high school student completing  the
26    ninth  grade during the 1996-97 or any subsequent school year
27    shall, upon thereafter reaching the age of 16 years, serve  6
28    months  of  community  service  as  a member of a Youth Civil
29    Service Corps program that  shall  be  administered  in  each
30    school district.
31        Under  program  standards  and regulations that the State
32    Board of Education shall  promulgate  for  purposes  of  this
                            -3-                LRB9000686THcw
 1    Section,  services  that  will  qualify  as community service
 2    under  the  Youth  Civil  Service  Corps  program  shall   be
 3    identified by school boards and school administrators working
 4    in  conjunction  with  representatives of business, commerce,
 5    and industry  from  the  area  and  with  public  sector  and
 6    nonprofit entities that provide community services.
 7        Services  that  qualify  as  community services for Youth
 8    Civil Service Corps purposes under standards  promulgated  by
 9    the  State  Board of Education shall include participation in
10    tutoring or mentoring programs, neighborhood watch  programs,
11    or  other  bona  fide  not-for-profit charitable or community
12    service programs recognized as such under Section 501  (c)(3)
13    of the Internal Revenue Code.
14        Section  99.  Effective date.  This Act takes effect upon
15    becoming law.

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