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1 | AN ACT concerning education.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The Illinois Income Tax Act is amended by | |||||||||||||||||||||
5 | adding Section 234 as follows: | |||||||||||||||||||||
6 | (35 ILCS 5/234 new) | |||||||||||||||||||||
7 | Sec. 234. Tax credit for teacher recruitment and | |||||||||||||||||||||
8 | retention. For taxable years beginning on or after January 1, | |||||||||||||||||||||
9 | 2023, an individual designated as a participating teacher by | |||||||||||||||||||||
10 | the State Board of Education to the Department under | |||||||||||||||||||||
11 | subsection (l) of Section 2-3.196 of the School Code is | |||||||||||||||||||||
12 | entitled to a tax credit against the tax imposed by | |||||||||||||||||||||
13 | subsections (a) and (b) of Section 201 equal to $3,000. If the | |||||||||||||||||||||
14 | total amount of the tax credit provided exceeds the taxpayer's | |||||||||||||||||||||
15 | income tax liability for a taxable year, such excess amount | |||||||||||||||||||||
16 | shall be refunded to the taxpayer. | |||||||||||||||||||||
17 | This Section is exempt from the provisions of Section 250. | |||||||||||||||||||||
18 | Section 10. The School Code is amended by adding Section | |||||||||||||||||||||
19 | 2-3.196 as follows: | |||||||||||||||||||||
20 | (105 ILCS 5/2-3.196 new) | |||||||||||||||||||||
21 | Sec. 2-3.196. Teacher recruitment and retention program. |
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1 | (a) As used in this Section: | ||||||
2 | "Participating school" means a qualifying public school | ||||||
3 | that has been selected by the Board to participate in the | ||||||
4 | program. | ||||||
5 | "Participating school district" means a public school | ||||||
6 | district that has been selected by the Board to participate in | ||||||
7 | the program. | ||||||
8 | "Participating teacher" means an eligible teacher | ||||||
9 | participating in the program who holds a Professional Educator | ||||||
10 | License under Section 21B-20. | ||||||
11 | "Institution of higher education" means a public | ||||||
12 | institution of higher education or private institution of | ||||||
13 | higher education, as those terms are defined in Section 1 of | ||||||
14 | the Board of Higher Education Act. | ||||||
15 | "Program" means the teacher recruitment and retention | ||||||
16 | program established in this Section. | ||||||
17 | "Qualifying public school" means a public school that is | ||||||
18 | located in a rural area in the State or a school that has | ||||||
19 | performed in the lowest 5% of schools in the State as | ||||||
20 | identified in accordance with the statewide accountability | ||||||
21 | system established in the State plan under the federal Every | ||||||
22 | Student Succeeds Act. | ||||||
23 | "Recently hired" means a licensed teacher, whether a new | ||||||
24 | or experienced teacher, who has accepted his or her first | ||||||
25 | school year contract to teach at a qualifying public school | ||||||
26 | for the 2023-2024 school year, the current school year, or for |
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1 | the immediately upcoming school year. | ||||||
2 | "Rural area" means an area that is more than 5 miles from | ||||||
3 | the nearest urbanized area and more than 2.5 miles from the | ||||||
4 | nearest urban cluster. | ||||||
5 | "School year contract" means a contract of full-time | ||||||
6 | employment between a teacher and a local board of education | ||||||
7 | covering a full school year. A contract of employment for a | ||||||
8 | portion of a school year shall not be counted as a school year | ||||||
9 | contract, nor shall contracts of employment for portions of a | ||||||
10 | school year be cumulated and treated as a school year | ||||||
11 | contract. A school year contract is deemed included within a | ||||||
12 | contract of full-time employment between a teacher and a local | ||||||
13 | board of education covering a full calendar or fiscal year. | ||||||
14 | "Urban cluster" and "urbanized area" have the meanings | ||||||
15 | given to those terms in the Standards for Defining | ||||||
16 | Metropolitan and Micropolitan Statistical Areas, 65 FR 82227. | ||||||
17 | (b) The Board shall establish a teacher recruitment and | ||||||
18 | retention program. The purpose of the program shall be to | ||||||
19 | encourage both new and experienced teachers to seek employment | ||||||
20 | with qualifying public schools by providing for a refundable | ||||||
21 | income tax credit, as provided under Section 234 of the | ||||||
22 | Illinois Income Tax Act, to each participating teacher in the | ||||||
23 | amount of $3,000 per school year for no more than 5 consecutive | ||||||
24 | school years, subject to conditions provided for under this | ||||||
25 | Section. The Board may adopt rules as necessary to implement | ||||||
26 | and administer the program. |
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1 | (c) By October 1 of each year, the Board shall determine | ||||||
2 | which public schools in the State are qualifying public | ||||||
3 | schools and shall publish a list of all qualifying public | ||||||
4 | schools on the Board's website. For the purposes of the | ||||||
5 | program, a school that has been designated as a qualifying | ||||||
6 | public school shall be eligible for selection as a | ||||||
7 | participating school for the current school year and for at | ||||||
8 | least the immediately upcoming school year. The Board shall | ||||||
9 | develop criteria for the selection of no more than 100 | ||||||
10 | participating school districts and shall publish the selection | ||||||
11 | criteria simultaneously with the publication of the list of | ||||||
12 | qualifying school districts on the Board's website. | ||||||
13 | By December 1 of each year, the Board shall select no more | ||||||
14 | than 100 participating school districts and shall publish a | ||||||
15 | list of all participating school districts on the Board's | ||||||
16 | website. A school district that has been designated as a | ||||||
17 | participating school district shall be eligible to participate | ||||||
18 | in the program for the current school year and for at least the | ||||||
19 | immediately upcoming school year. The Board shall determine | ||||||
20 | the total number of participating teachers authorized for each | ||||||
21 | participating school district. | ||||||
22 | (d) The Board shall solicit applications from teachers who | ||||||
23 | meet the eligibility criteria provided for in subsections (g), | ||||||
24 | (h), and (i) and may share with participating school districts | ||||||
25 | such applications and related materials submitted by teachers. | ||||||
26 | (e) The Board may provide guidance and technical |
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1 | assistance to teachers, participating schools, and school | ||||||
2 | districts with participating schools in the program. | ||||||
3 | (f) The Board shall establish program objectives and shall | ||||||
4 | annually measure and evaluate the program. Beginning with the | ||||||
5 | 2024-2025 school year, and by December 1 of each year, the | ||||||
6 | Board shall file with the Governor and the General Assembly a | ||||||
7 | report covering the immediately preceding school year that | ||||||
8 | includes, but is not limited to, the following information: | ||||||
9 | (1) the positions filled by participating teachers | ||||||
10 | with corresponding information regarding the subject | ||||||
11 | matter and grade or grades taught; and | ||||||
12 | (2) the length of time participating teachers have | ||||||
13 | been participating in the program. | ||||||
14 | (g) In order to participate in the program, a teacher | ||||||
15 | shall: | ||||||
16 | (1) have been recently hired to teach at a | ||||||
17 | participating school; | ||||||
18 | (2) have attained a bachelor's degree in education | ||||||
19 | from an institution of higher education with a teacher | ||||||
20 | certification program approved by the Board; and | ||||||
21 | (3) hold a valid Professional Educator License issued | ||||||
22 | by the Board. | ||||||
23 | (h) Teachers who meet the eligibility criteria provided in | ||||||
24 | subsection (g) and who wish to participate in the program | ||||||
25 | shall submit to the Board a completed application to | ||||||
26 | participate in the program, on a form and in a manner |
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1 | prescribed by the Board. Each application shall include, but | ||||||
2 | is not limited to: | ||||||
3 | (1) a copy of a teacher's school year contract to | ||||||
4 | teach at a participating school; and | ||||||
5 | (2) written verification by the principal or other | ||||||
6 | school personnel of the participating school that the | ||||||
7 | teacher was recently hired as defined under this Section. | ||||||
8 | (i) Eligible teachers who complete the application process | ||||||
9 | prescribed by the Board shall be accepted to participate in | ||||||
10 | the program on an annual basis, subject to the continuation of | ||||||
11 | the program, the provisions of subsection (m), and for good | ||||||
12 | cause shown by the Board. | ||||||
13 | (j) A teacher who is accepted by the Board to participate | ||||||
14 | in the program shall be allowed to continue as a participating | ||||||
15 | teacher in the program on an annual basis for up to 5 | ||||||
16 | consecutive school years if he or she remains employed under a | ||||||
17 | school year contract as a teacher at the same school district | ||||||
18 | continuously, regardless of whether the school remains a | ||||||
19 | participating or qualifying public school, and subject to | ||||||
20 | continuation of the program, the provisions of subsection (m), | ||||||
21 | and for good cause shown by the Board. | ||||||
22 | (k) A participating teacher who is involuntarily | ||||||
23 | transferred to another school within the same participating or | ||||||
24 | qualifying school district shall be eligible to continue | ||||||
25 | participating in the program on the same terms and conditions | ||||||
26 | as provided in subsection (j). A participating teacher who |
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1 | voluntarily transfers to another school is not eligible to | ||||||
2 | continue participating in the program, effective immediately | ||||||
3 | upon the transfer. | ||||||
4 | A participating teacher who receives an annual performance | ||||||
5 | evaluation of "unsatisfactory" as provided in Sections 24A-5 | ||||||
6 | and 34-85c, shall be permanently ineligible to participate in | ||||||
7 | the program upon the conclusion of the school year in which he | ||||||
8 | or she received such rating. | ||||||
9 | A participating teacher who lawfully takes a leave of | ||||||
10 | absence pursuant to any State or federal law retains | ||||||
11 | eligibility to continue participating in the program if he or | ||||||
12 | she remains unemployed under a school year contract as teacher | ||||||
13 | at the same school continuously. | ||||||
14 | (l) By July 31 of each year, the Board shall notify the | ||||||
15 | Department of Revenue of each participating teacher who has | ||||||
16 | satisfied all terms and conditions of the program for the | ||||||
17 | immediately preceding school year. | ||||||
18 | (m) The number of participating teachers in the program in | ||||||
19 | any school year shall be limited to 1,000 participating | ||||||
20 | teachers statewide. In the discretion of the Board, | ||||||
21 | participation in the program may be determined according to | ||||||
22 | the following order of priority: | ||||||
23 | (1) Participating teachers shall be prioritized over | ||||||
24 | teachers not yet participating in the program. | ||||||
25 | (2) Among teachers participating in the program, those | ||||||
26 | with greater seniority in the program shall be prioritized |
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1 | over those with less seniority. | ||||||
2 | (3) No new applications for the program shall be | ||||||
3 | accepted after December 31, 2033.
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4 | Section 99. Effective date. This Act takes effect July 1, | ||||||
5 | 2023.
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