Illinois General Assembly - Full Text of HB3678
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Full Text of HB3678  103rd General Assembly




State of Illinois
2023 and 2024


Introduced 2/17/2023, by Rep. Harry Benton


35 ILCS 5/234 new

    Amends the Illinois Income Tax Act. Creates an income tax credit for individual taxpayers who participate in an apprenticeship program during the taxable year. Provides that the credit is equal to the unreimbursed expenses incurred by the taxpayer to purchase equipment that is necessary for participation in the apprenticeship program, not to exceed $1,000 per taxpayer. Effective immediately.

LRB103 29483 HLH 55878 b





HB3678LRB103 29483 HLH 55878 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
5adding Section 234 as follows:
6    (35 ILCS 5/234 new)
7    Sec. 234. Apprenticeship credit.
8    (a) For taxable years beginning on or after January 1,
92024, each individual taxpayer who participates in an
10apprenticeship program during the taxable year is entitled to
11a credit against the taxes imposed by subsections (a) and (b)
12of Section 201 in an amount equal to the unreimbursed expenses
13incurred by the taxpayer to purchase equipment that is
14necessary for participation in the apprenticeship program. The
15amount of the credit may not exceed $1,000 per taxpayer in any
16taxable year.
17    (b) In no event shall a credit under this Section reduce a
18taxpayer's liability to less than zero. If the amount of
19credit exceeds the tax liability for the year, the excess may
20be refunded to the taxpayer.
21    (c) This Section is exempt from the provisions of Section



HB3678- 2 -LRB103 29483 HLH 55878 b

1    Section 99. Effective date. This Act takes effect upon
2becoming law.