INC TAX-TUITION Senate SponsorsSen. Dan Kotowski 1/12/2011SenateSession Sine Die 35 ILCS 5/203from Ch. 120, par. 2-203Amends the Illinois Income Tax Act. Provides for a deduction for individuals in an amount equal to the amount paid by the taxpayer during the taxable year to a public or private university, college, or community college in the State as tuition for the taxpayer's child if (i) the taxpayer has an adjusted gross income of $100,000 or less and (ii) the student maintains a grade point average of 2.75 on a 4.0 scale for the entire taxable year. Exempts the deduction from the Act's sunset provision. Effective immediately. 2/18/2009SenateFiled with Secretary by Sen. Dan Kotowski 2/18/2009SenateFirst Reading 2/18/2009SenateReferred to Assignments 3/4/2009SenateAssigned to Revenue 3/12/2009SenateTo Revenue Subcommittee on Special Issues 3/13/2009SenateRule 3-9(a) / Re-referred to Assignments 1/12/2011SenateSession Sine Die