SB 3783

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Full Text of SB3783
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					SB3783 - 104th General Assembly
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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
SB3783
Introduced 2/5/2026, by Sen. Darby A. Hills
SYNOPSIS AS INTRODUCED:
35 ILCS 5/246 new
    Amends the Illinois Income Tax Act. Creates an income tax credit for taxpayers who are the custodians of one or more children who attend an eligible preschool program in the State during the taxable year. Provides that the amount of the credit shall be 100% of the eligible expenses incurred by the taxpayer during the taxable year in sending the child to the eligible preschool program, but not to exceed $1,500 per child. Effective immediately.
				LRB104 19262 HLH 32708 b
A BILL FOR
		SB3783		LRB104 19262 HLH 32708 b
1		    AN ACT concerning revenue.
2		    Be it enacted by the People of the State of Illinois,
3		represented in the General Assembly:
4		    Section 5. The Illinois Income Tax Act is amended by
5		adding Section 246 as follows:
6		    (35 ILCS 5/246 new)
7		    Sec. 246. Early childhood education credit.
8		    (a) For taxable years beginning on or after January 1, 
9		2026, a taxpayer who is the custodian of one or more children 
10		who attend an eligible preschool program in the State during 
11		the taxable year shall be allowed a credit against the tax 
12		imposed by subsections (a) and (b) of Section 201 in an amount 
13		equal to 100% of the eligible expenses incurred by the 
14		taxpayer during the taxable year in sending the child to the 
15		eligible preschool program, but not to exceed $1,500 per child 
16		in any taxable year.
17		    (b) In no event shall a credit under this Section reduce 
18		the taxpayer's liability to less than zero. If the amount of 
19		the credit exceeds the tax liability for the year, the excess 
20		may be refunded to the taxpayer.
21		    (c) As used in this Section:
22		    "Custodian" means an Illinois resident who is the parent 
23		or legal guardian of a child who is 3 to 5 years of age during 
		SB3783	- 2 -	LRB104 19262 HLH 32708 b
1		the taxable year.
2		    "Eligible expenses" means tuition, fees, and necessary 
3		school supplies associated with attendance at an eligible 
4		preschool, but does not include any expenses for which the 
5		taxpayer claims a deduction against the taxpayer's federal 
6		income taxes for the same taxable year.
7		    "Eligible preschool" means a preschool educational program 
8		for children ages 3 to 5 that is operated by a public school 
9		district or other entity that is eligible to conduct a 
10		preschool educational program and that employs at least one 
11		teacher who holds a Professional Educator License with an 
12		early childhood education endorsement.
13		    (d) This Section is exempt from the provisions of Section 
14		250.
15		    Section 99. Effective date. This Act takes effect upon
16		becoming law.