Full Text of HB1132 100th General Assembly
HB1132ham001 100TH GENERAL ASSEMBLY | Rep. Christian L. Mitchell Filed: 4/9/2018
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| 1 | | AMENDMENT TO HOUSE BILL 1132
| 2 | | AMENDMENT NO. ______. Amend House Bill 1132 by replacing | 3 | | everything after the enacting clause with the following:
| 4 | | "Section 5. The Illinois Income Tax Act is amended by | 5 | | adding Sections 227, 228, and 229 as follows: | 6 | | (35 ILCS 5/227 new) | 7 | | Sec. 227. Early childhood education credit. | 8 | | (a) For taxable years beginning on or after January 1, | 9 | | 2018, each taxpayer (i) whose federal adjusted gross income is | 10 | | less than 185% of the federal poverty level and (ii) who is the | 11 | | custodian of a child who attends a high quality early childhood | 12 | | education program during the taxable year is allowed a credit | 13 | | against the taxes imposed under subsections (a) and (b) of | 14 | | Section 201 as provided in this Section. The amount of the | 15 | | credit for taxable years beginning on or after January 1, 2018 | 16 | | and beginning prior to January 1, 2019 is as follows: |
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| 1 | | (1) $3,000 per taxable year for each child who, during | 2 | | the taxable year, is enrolled in an early childhood | 3 | | education program that is rated in the Gold Circle of | 4 | | Quality under the ExceleRate Illinois rating system as of | 5 | | July 1 of the taxable year; and | 6 | | (2) $2,000 per taxable year for each child who, during | 7 | | the taxable year, is enrolled in an early childhood | 8 | | education program that is rated in the Silver Circle of | 9 | | Quality under the ExceleRate Illinois rating system as of | 10 | | July 1 of the taxable year. | 11 | | For taxable years beginning on or after January 1, 2019, | 12 | | the amount of the credit set forth under items (1) and (2) | 13 | | shall be adjusted on January 1 of the taxable year by an amount | 14 | | equal to the increase, if any, in the Employment Cost Index, | 15 | | published by the Bureau of Labor Statistics of the U.S.
| 16 | | Department of Labor, for the calendar year immediately | 17 | | preceding the increase date. | 18 | | If the child attends more than one high quality early | 19 | | childhood education program during the taxable year, the | 20 | | taxpayer shall be allowed a credit for only one program per | 21 | | child, and the program with the highest applicable quality | 22 | | rating shall be used to calculate the credit. | 23 | | (b) The credit may not be carried forward or back and may | 24 | | not reduce the taxpayer's liability to less than zero. If the | 25 | | amount of the credit exceeds the tax liability for the year, | 26 | | and if the taxpayer's federal adjusted gross income is less |
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| 1 | | than 100% of the federal poverty level, then the excess amount | 2 | | shall be refunded to the taxpayer. | 3 | | (c) As used in this Section: | 4 | | "Custodian" means an Illinois resident who is a parent, the | 5 | | parents, a legal guardian, or the legal guardians of a child | 6 | | who attends a high quality early childhood education program | 7 | | during the taxable year. | 8 | | "High quality early childhood education program" means a | 9 | | program that is rated in the Gold Circle of Quality or the | 10 | | Silver Circle of Quality under the ExceleRate Illinois rating | 11 | | system. | 12 | | (d) This Section is exempt from the provisions of Section | 13 | | 250. | 14 | | (35 ILCS 5/228 new) | 15 | | Sec. 228. Child care provider tax credit. | 16 | | (a) For taxable years beginning on or after January 1, | 17 | | 2018, each qualified child care provider is entitled to a | 18 | | credit against the taxes imposed under subsections (a) and (b) | 19 | | of Section 201 for each child enrolled with the child care | 20 | | provider for at least 6 months during the taxable year who (i) | 21 | | is enrolled in the child care assistance program under Section | 22 | | 9A-11 of the Illinois Public Aid Code, (ii) receives foster | 23 | | care services, or (iii) both (i) and (ii). The amount of the | 24 | | credit for taxable years beginning on or after January 1, 2018 | 25 | | and beginning prior to January 1, 2019 is as follows: |
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| 1 | | (1) $1,500 for each such child if the child care | 2 | | provider is rated in the Gold Circle of Quality under the | 3 | | ExceleRate Illinois rating system as of July 1 of the | 4 | | taxable year; and | 5 | | (2) $1,000 for each such child if the child care | 6 | | provider is rated in the Silver Circle of Quality under the | 7 | | ExceleRate Illinois rating system as of July 1 of the | 8 | | taxable year. | 9 | | For taxable years beginning on or after January 1, 2019, | 10 | | the amount of the credit set forth under items (1) and (2) | 11 | | shall be adjusted on January 1 of the taxable year by an amount | 12 | | equal to the increase, if any, in the Employment Cost Index, | 13 | | published by the Bureau of Labor Statistics of the U.S.
| 14 | | Department of Labor, for the calendar year immediately | 15 | | preceding the increase date. | 16 | | (b) If the amount of the credit exceeds the tax liability | 17 | | for the year, then the excess amount shall be refunded to the | 18 | | taxpayer. | 19 | | (c) As used in this Section: | 20 | | "Qualified child care provider" means a business that | 21 | | provides an early childhood education program that is rated in | 22 | | the Gold Circle of Quality or the Silver Circle of Quality | 23 | | under the ExceleRate Illinois rating system. | 24 | | (d) This Section is exempt from the provisions of Section | 25 | | 250. |
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| 1 | | (35 ILCS 5/229 new) | 2 | | Sec. 229. Child care center employees. | 3 | | (a) For taxable years beginning on or after January 1, | 4 | | 2018, each taxpayer who is employed at a licensed day care | 5 | | center, licensed day care home, or licensed group day care | 6 | | home, as defined in the Child Care Act of 1969, for at least 6 | 7 | | months during the taxable year is entitled to a credit against | 8 | | the taxes imposed under subsections (a) and (b) of Section 201 | 9 | | as provided in this Section if the taxpayer has one or more of | 10 | | the following credentials under the Gateways to Opportunity | 11 | | professional development support system, as recognized by the | 12 | | Department of Human Services, Bureau of Child Care and | 13 | | Development: | 14 | | (1) Infant Toddler; | 15 | | (2) ECE; | 16 | | (3) School Age; | 17 | | (4) Family Child Care; | 18 | | (5) Family Specialist; | 19 | | (6) Technical Assistance; or | 20 | | (7) Illinois Director. | 21 | | (b) For taxpayers with credentials other than Illinois | 22 | | Director, the amount of the credit for taxable years beginning | 23 | | on or after January 1, 2018 and beginning prior to January 1, | 24 | | 2019 is as follows: | 25 | | (1) if the taxpayer is Level a 6 with respect to any of | 26 | | those credentials, then the taxpayer is entitled to a |
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| 1 | | credit of $3,500 for the taxable year; | 2 | | (2) if the taxpayer is Level a 5 with respect to any of | 3 | | those credentials, then the taxpayer is entitled to a | 4 | | credit of $3,000 for the taxable year; | 5 | | (3) if the taxpayer is Level a 4 with respect to any of | 6 | | those credentials, then the taxpayer is entitled to a | 7 | | credit of $2,500 for the taxable year; | 8 | | (4) if the taxpayer is Level a 3 with respect to any of | 9 | | those credentials, then the taxpayer is entitled to a | 10 | | credit of $2,000 for the taxable year; | 11 | | (5) if the taxpayer is Level a 2 with respect to any of | 12 | | those credentials, then the taxpayer is entitled to a | 13 | | credit of $1,500 for the taxable year; and | 14 | | (6) no credit is allowed if the taxpayer is a Level 1 | 15 | | with respect to any of those credentials. | 16 | | (c) For taxpayers with the Illinois Director credential, | 17 | | the amount of the credit for taxable years beginning on or | 18 | | after January 1, 2018 and beginning prior to January 1, 2019 is | 19 | | as follows: | 20 | | (1) if the taxpayer is an Illinois Director Level 3, | 21 | | then the taxpayer is entitled to a credit of $3,500 for the | 22 | | taxable year; | 23 | | (2) if the taxpayer is an Illinois Director Level 2, | 24 | | then the taxpayer is entitled to a credit of $3,000 for the | 25 | | taxable year; and | 26 | | (3) if the taxpayer is an Illinois Director Level 1, |
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| 1 | | then the taxpayer is entitled to a credit of $2,500 for the | 2 | | taxable year. | 3 | | (d) Each taxpayer shall be allowed a credit with respect to | 4 | | only one credential in any taxable year; the credential with | 5 | | the highest credit amount shall be used. For taxable years | 6 | | beginning on or after January 1, 2019, the amount of the credit | 7 | | set forth in subsections (b) and (c) shall be adjusted on | 8 | | January 1 of the taxable year by an amount equal to the | 9 | | increase, if any, in the Employment Cost Index, published by | 10 | | the Bureau of Labor Statistics of the U.S.
Department of Labor, | 11 | | for the calendar year immediately preceding the increase date. | 12 | | (e) If the amount of the credit exceeds the tax liability | 13 | | for the year, then the excess amount shall be refunded to the | 14 | | taxpayer. | 15 | | (f) This Section is exempt from the provisions of Section | 16 | | 250.
| 17 | | Section 99. Effective date. This Act takes effect upon | 18 | | becoming law.".
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