102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
HB1962

 

Introduced 2/17/2021, by Rep. Jeff Keicher

 

SYNOPSIS AS INTRODUCED:
 
20 ILCS 605/605-470 new
35 ILCS 5/232 new

    Amends the Department of Commerce and Economic Opportunity Law of the Civil Administrative Code of Illinois. Creates the Office of the Apprenticeship Coordinator within the Department of Commerce and Economic Opportunity to implement programs and strategies related to apprenticeships and to provide assistance to individuals and groups in the State that have interest in or are qualified to be placed in an apprenticeship program. Amends the Illinois Income Tax Act to create a credit for qualified apprentices.


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FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

HB1962LRB102 14230 HLH 19582 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 Department of Commerce and Economic
5Opportunity Law of the Civil Administrative Code of Illinois
6is amended by adding Section 605-470 as follows:
 
7    (20 ILCS 605/605-470 new)
8    Sec. 605-470. Office of the Apprenticeship Coordinator.
9    (a) The Department shall provide for, staff, and establish
10an Office of the Apprenticeship Coordinator ("the Office").
11The Office shall do the following:
12        (1) Develop and implement programs and strategies that
13    help individuals learn about, receive technical assistance
14    in, and be placed in qualified apprenticeship programs
15    across the State of Illinois. In addition to making use of
16    Department resources, the Office of the Apprenticeship
17    Coordinator shall have the ability to cooperate with all
18    State agencies and institutions of higher education in
19    order to carry out its functions in an effective manner,
20    including support with necessary information, materials,
21    and other forms of assistance. Each State agency and
22    institution of higher education cooperating with the
23    Office shall designate an individual to serve as liaison

 

 

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1    to the Office to provide information and materials and to
2    respond to requests for assistance from businesses.
3        (2) Provide technical, detailed, and comprehensive
4    assistance to individuals and groups in the State that
5    have interest in or are qualified to be placed in an
6    apprenticeship program. In accomplishing this goal, the
7    Office shall partner with trade or industry organizations,
8    public and private elementary and secondary education
9    schools, and institutions of higher education, with a
10    specific focus on community colleges, throughout the
11    State.
12        (3) Regularly study other states' actions with regard
13    to their approach to apprenticeship programs and make
14    recommendations to the General Assembly and the Governor
15    on ways that the apprenticeship programs can be improved,
16    expanded, or better suited to meet the demands of an
17    ever-changing modern economy.
18    (b) The Department shall oversee and certify a tax credit
19against the taxes imposed by subsections (a) and (b) of
20Section 201 of the Illinois Income Tax Act, as provided in
21Section 232 of the Illinois Income Tax Act. The Department
22shall have the ability to establish an application process,
23prescribe a specific set of eligibility criteria deemed
24reasonable and adequate, certify eligible apprenticeship
25programs, and certify all income tax credits awarded to a
26qualified apprentice.

 

 

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1    (c) The Director of Commerce and Economic Opportunity
2shall appoint an Assistant Director of the Office of the
3Apprenticeship Coordinator to oversee the implementation and
4administration of all functions and duties performed by the
5Office under this Section.
6    (d) The Department shall adopt any rules necessary to
7administer and implement the provisions of this Section,
8including but not limited to rules concerning the application
9and certification process for the income tax credit created
10under Section 232 of the Illinois Income Tax Act.
 
11    Section 10. The Illinois Income Tax Act is amended by
12adding Section 232 as follows:
 
13    (35 ILCS 5/232 new)
14    Sec. 232. Credit for qualified apprentices.
15    (a) For each taxable year ending on or after December 31,
162022, each qualified apprentice is entitled to a credit
17against the tax imposed by subsections (a) and (b) of Section
18201 of this Act in an amount equal to 100% of the qualified
19costs incurred by a qualified taxpayer during the taxable
20year. In no event shall a taxpayer receive a credit of more
21than $2,000 for any credit under this section. A qualified
22apprentice may be entitled to no more than one tax credit per
23taxable year in which he or she incurred qualified costs
24related to an apprenticeship program certified by the

 

 

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1Department of Commerce and Economic Opportunity under Section
2605-470 of Department of Commerce and Economic Opportunity
3Law.
4    (b) In no event shall a credit under this Section reduce
5the taxpayer's liability to less than zero. If the amount of
6the tax credit exceeds the tax liability for the year, the
7excess may be carried forward and applied to the tax liability
8of the 5 taxable years following the excess credit year. The
9credit must be applied to the earliest year for which there is
10a tax liability. If there are credits from more than one tax
11year that are available to offset a liability, then the
12earlier credit must be applied first.
13    (c) The Department of Revenue, in cooperation with the
14Department of Commerce and Economic Opportunity, shall adopt
15any necessary rules in order to implement and administer the
16provisions of this Section.
17    (d) For purposes of this Section:
18        "Qualified apprentice" means an individual who: (i) is
19    a resident of the State of Illinois; (ii) is at least 16
20    years old at the close of the school year for which a
21    credit is sought; and (iii) is enrolled in an
22    apprenticeship program identified by the Department of
23    Commerce and Economic Opportunity under Section 605-470 of
24    the Department of Commerce and Economic Opportunity Law,
25    and (iv) becomes employed by an Illinois employer.
26        "Qualified costs" means the amount incurred on behalf

 

 

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1    of a qualifying apprentice on tuition, books, fees, or
2    other expenses related to enrollment in a qualified
3    apprenticeship program identified by the Department of
4    Commerce and Economic Opportunity under Section 605-470 of
5    the Department of Commerce and Economic Opportunity Law.