State of Illinois
2019 and 2020


Introduced , by Rep. Mary Edly-Allen


35 ILCS 5/225

    Amends the Illinois Income Tax Act. Provides that the credit for instructional materials and supplies may not exceed $500 (currently, $250). Effective immediately.

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HB2808LRB101 09620 HLH 54718 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 225 as follows:
6    (35 ILCS 5/225)
7    Sec. 225. Credit for instructional materials and supplies.
8For taxable years beginning on and after January 1, 2017, a
9taxpayer shall be allowed a credit in the amount paid by the
10taxpayer during the taxable year for instructional materials
11and supplies with respect to classroom based instruction in a
12qualified school, or $250, whichever is less, provided that the
13taxpayer is a teacher, instructor, counselor, principal, or
14aide in a qualified school for at least 900 hours during a
15school year. The amount of the credit may not exceed (i) $250
16for taxable years prior to January 1, 2019 or (ii) $500 for
17taxable years beginning on or after January 1, 2019.
18    The credit may not be carried back and may not reduce the
19taxpayer's liability to less than zero. If the amount of the
20credit exceeds the tax liability for the year, the excess may
21be carried forward and applied to the tax liability of the 5
22taxable years following the excess credit year. The tax credit
23shall be applied to the earliest year for which there is a tax



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1liability. If there are credits for more than one year that are
2available to offset a liability, the earlier credit shall be
3applied first.
4    For purposes of this Section, the term "materials and
5supplies" means amounts paid for instructional materials or
6supplies that are designated for classroom use in any qualified
7school. For purposes of this Section, the term "qualified
8school" means a public school or non-public school located in
10    This Section is exempt from the provisions of Section 250.
11(Source: P.A. 100-22, eff. 7-6-17.)
12    Section 99. Effective date. This Act takes effect upon
13becoming law.