103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
HB4129
 
Introduced , by Rep. Hoan Huynh
 
SYNOPSIS AS INTRODUCED:
 

 
105 ILCS 5/27-22.15 new

     Provides that the amendatory Act may be referred to as the Tax Education Advancement Mission (TEAM) Act. Amends the School Code. Provides that the State Board of Education shall, in cooperation with the Department of Revenue, develop and make available to all school districts in the State a course of study on the fundamentals of the federal, State, and local tax systems. Describes curricular elements to be included in the course of study. Directs every public high school in the State, beginning with the 2024-2025 school year, to include in its curriculum a unit of instruction that includes the course of study developed by the State Board of Education. Specifies that these requirements are subject to there being made to the State Board of Education and  Department of Revenue sufficient appropriations for the development of the course of study. Grants the State Board of Education rulemaking powers. Specifies that the provisions of the Act are severable. Effective immediately.
  


LRB103 33174 RJT 62981 b

 
 
A BILL FOR
 

  
HB4129LRB103 33174 RJT 62981 b


  
1    AN ACT concerning education.
  
 
2    Be it enacted by the People of the State of Illinois,
 
3represented in the General Assembly:
  
 
 
4    Section 1. Short title. This Act may be referred to as the 
5Tax Education Advancement Mission (TEAM) Act.
 
6    Section 5. The School Code is amended  by adding Section 
727-22.15 as follows:
 
8    (105 ILCS 5/27-22.15 new)
9    Sec. 27-22.15. Tax education curriculum.
10    (a) The State Board of Education shall, in cooperation 
11with the Department of Revenue, develop and make available to 
12all school districts in the State a course of study on the 
13fundamentals of the federal, State, and local tax systems. 
14This course of study must include curricular elements that: 
15        (1) provide an overview of the federal, State, and 
16    local tax structures; 
17        (2) highlight the importance of taxation and its role 
18    in supporting public goods and services; 
19        (3) describe the process of tax filing;
20        (4) provide basic tax literacy for personal finance; 
21        (5) ensure an understanding of the consequences of tax 
22    evasion and the importance of tax compliance; and 
 
 
HB4129- 2 -LRB103 33174 RJT 62981 b

1        (6) explore career opportunities in the field of 
2    taxation and public finance. 
3    (b) Beginning with the 2024-2025 school year, every public 
4high school in the State shall include in its curriculum a unit 
5of instruction that includes the course of study described in 
6subsection (a). The unit of instruction may be incorporated 
7into the course of study regularly taught in the high school 
8grades. Each school board shall determine the minimum amount 
9of instruction time that qualifies as a unit of instruction 
10satisfying the requirements of this Section. 
11    (c) The State Board of Education shall periodically review 
12and update the course of study developed under this Section to 
13ensure its ongoing relevance and applicability. 
14    (d) The State Board of Education shall adopt rules 
15necessary to implement and administer the provisions of this 
16Section. 
17    (e) The requirements of this Section are subject to there 
18being made to the State Board of Education and  Department of 
19Revenue sufficient appropriations for the development of the 
20course of study described in subsection (a). 
  
 
21    Section 97. Severability. The provisions of this Act are 
22severable under Section 1.31 of the Statute on Statutes.
 
23    Section 99. Effective date. This Act takes effect upon 
24becoming law.