Bill Text: IL HB5081 | 2023-2024 | 103rd General Assembly | Introduced

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Bill Title: Creates the Investing in Tomorrow's Workforce Act. Creates an income tax credit for a taxpayer that makes a qualified contribution to a scholarship granting organization for which the taxpayer has received a certificate of receipt from the organization. Effective immediately.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2024-04-05 - Rule 19(a) / Re-referred to Rules Committee [HB5081 Detail]

Download: Illinois-2023-HB5081-Introduced.html

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103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB5081 Introduced , by Rep. Lance Yednock SYNOPSIS AS INTRODUCED:
New Act
35 ILCS 5/241 new
Creates the Investing in Tomorrow's Workforce Act. Creates an income tax credit for a taxpayer that makes a qualified contribution to a scholarship granting organization for which the taxpayer has received a certificate of receipt from the organization. Effective immediately.
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A BILL FOR
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AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 1. Short title. This Act may be cited as the
Investing in Tomorrow's Workforce Act.
Section 5. Definitions. As used in this Act:
"Authorized contribution" means the contribution amount
that is listed on the contribution authorization certificate
issued to the taxpayer.
"Board" means the State Board of Education.
"Contribution" means a donation made by the taxpayer
during the taxable year for providing scholarships as provided
in this Act.
"Custodian" means, with respect to eligible students, an
Illinois resident who is a parent or legal guardian of the
eligible student or students.
"Department" means the Department of Revenue.
"Eligible student" means a child who:
(1) is a member of a household whose federal adjusted
gross income in the year before the child initially
receives a scholarship under this Act does not exceed 300%
of the federal poverty level and, once the child receives
a scholarship under this Act, does not exceed 400% of the

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federal poverty level;
(2) is eligible to attend a public elementary school
or high school in Illinois in the semester immediately
before the semester during which he or she first receives
a scholarship under this Act or is starting school in
Illinois for the first time when he or she first receives a
scholarship under this Act; and
(3) resides in Illinois while receiving a scholarship
under this Act.
"Family member" means a parent, child, or sibling, whether
by whole blood, half blood, or adoption; a spouse; or a
stepchild.
"Jointly administered CTE program" means a program or set
of programs within a qualified school located in Illinois, as
determined by the State Board of Education under Section 7.5
of this Act.
"Necessary costs and fees" includes the customary charge
for instruction and use of facilities in general and the
additional fixed fees charged for specified purposes that are
required generally of non-scholarship recipients for each
academic period for which the scholarship applicant actually
enrolls, including costs associated with student assessments.
"Necessary cost and fees" does not include fees payable only
once or other contingent deposits that are refundable in whole
or in part. The Board may prescribe, by rules consistent with
this Act, detailed provisions concerning the computation of

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necessary costs and fees.
"Qualified contribution" means the authorized contribution
made by a taxpayer to a scholarship granting organization for
which the taxpayer has received a certificate of receipt from
such organization.
"Qualified school" means a technical academy in the State.
"Scholarship" means an educational scholarship awarded to
an eligible student to attend a qualified school of their
custodians' choice in an amount not exceeding the necessary
costs and fees to attend that school.
"Scholarship granting organization" means an entity that:
(1) is exempt from taxation under Section 501(c)(3) of
the Internal Revenue Code;
(2) uses at least 95% of the qualified contributions
received during a taxable year for scholarships;
(3) provides scholarships to students in accordance
with this Act;
(4) deposits and holds qualified contributions and any
income derived from qualified contributions in an account
that is separate from the organization's operating fund or
other funds until such qualified contributions or income
is withdrawn for use; and
(5) is approved to issue certificates of receipt.
"Taxpayer" means any individual, corporation, partnership,
trust, or other entity subject to the Illinois income tax. For
the purposes of this Act, spouses filing a joint return shall

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be considered one taxpayer.
"Technical academy" means a nonpublic school located in
Illinois that:
(1) registers with the Board under Section 2-3.25o of
the School Code;
(2) operates or will operate a jointly administered
CTE program as the primary focus of the academy; and
(3) partners with the United States Department of
Labor's Office of Apprenticeship, or its successor
organization.
To maintain its status as a technical academy, the academy
must obtain recognition from the Board under Section 2-3.25o
of the School Code within 2 calendar years of its registration
with the Board.
Section 7.5. Determination of jointly administered CTE
programs.
(a) Upon its own motion, or upon petition from a qualified
school, the State Board of Education shall determine whether a
program or set of programs offered or proposed by a qualified
school provides coursework and training in career and
technical education pathways aligned to industry-recognized
certifications and credentials. The State Board of Education
shall make that determination based upon whether the
industry-recognized certifications or credentials that are the
focus of a qualified school's coursework and training program

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or set of programs (i) are associated with an occupation
determined to fall under the LEADING or EMERGING priority
sectors as determined through Illinois' Workforce Innovation
and Opportunity Act Unified State Plan and (ii) provide wages
that are at least 70% of the average annual wage in the State,
as calculated by the United States Bureau of Labor Statistics.
(b) The State Board of Education shall publish a list of
approved jointly administered CTE programs on its website and
otherwise make that list available to the public. A qualified
school may petition the State Board of Education to obtain a
determination that a proposed program or set of programs that
it seeks to offer qualifies as a jointly administered CTE
program under subsection (a) of this Section. A petitioner
shall file one original petition in the form provided by the
State Board of Education and in the manner specified by the
State Board of Education. The petitioner may withdraw his or
her petition by submitting a written statement to the State
Board of Education indicating the petitioner's intent to
withdraw. The State Board of Education shall approve or deny a
petition within 180 days of its submission and, upon approval,
shall proceed to add the program or set of programs to the list
of approved jointly administered CTE programs. The approval or
denial of any petition is a final decision of the Board,
subject to judicial review under the Administrative Review
Law. Jurisdiction and venue are vested in the circuit court.
(c) The State Board of Education shall evaluate the

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approved jointly administered CTE programs once every 5 years.
During each evaluation, the State Board of Education shall
determine whether these programs continue to meet the
requirements of subsection (a) of this Section.
Section 10. Credit awards.
(a) The Department shall award credits against the tax
imposed under subsections (a) and (b) of Section 201 of the
Illinois Income Tax Act to taxpayers who make qualified
contributions. For contributions made under this Act, the
credit shall be equal to 100% of the total amount of qualified
contributions made by the taxpayer during a taxable year, not
to exceed a credit of $1,000,000 per taxpayer.
(b) The aggregate amount of all credits the Department may
award under this Act in any calendar year may not exceed
$75,000,000.
(c) Contributions made by corporations (including
Subchapter S corporations), partnerships, and trusts under
this Act may not be directed to a particular subset of
qualified schools, a particular qualified school, a particular
group of students, or a particular student. Contributions made
by individuals under this Act may be directed to a particular
subset of qualified schools or a particular qualified school
but may not be directed to a particular group of students or a
particular student.
(d) No credit shall be taken under this Act for any

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qualified contribution for which the taxpayer claims a federal
income tax deduction.
(e) Credits shall be awarded in a manner that the
Department determines is geographically proportionate to
enrollment in recognized nonpublic qualified schools in
Illinois. If the cap on the aggregate credits that may be
awarded by the Department is not reached by June 1 of a given
year, the Department shall award the remaining credits on a
first-come, first-served basis, without regard to the
limitation of this subsection.
Section 15. Approval to issue certificates of receipt.
(a) A scholarship granting organization shall submit an
application for approval to issue certificates of receipt in
the form and manner prescribed by the Department, provided
that each application shall include:
(1) documentary evidence that the scholarship granting
organization has been granted an exemption from taxation
under Section 501(c)(3) of the Internal Revenue Code;
(2) certification that all qualified contributions and
any income derived from qualified contributions are
deposited and held in an account that is separate from the
scholarship granting organization's operating or other
funds until such qualified contributions or income are
withdrawn for use;
(3) certification that the scholarship granting

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organization will use at least 95% of its annual revenue
from qualified contributions for scholarships;
(4) certification that the scholarship granting
organization will provide scholarships to eligible
students;
(5) a list of the names and addresses of all members of
the governing board of the scholarship granting
organization; and
(6) a copy of the most recent financial audit of the
scholarship granting organization's accounts and records
conducted by an independent certified public accountant in
accordance with auditing standards generally accepted in
the United States, government auditing standards, and
rules adopted by the Department.
(b) A scholarship granting organization whose owner or
operator has, in the 7 years immediately preceding the date of
the application, filed for personal bankruptcy or corporate
bankruptcy involving a corporation in which the owner owned
more than 20% shall not be eligible to provide scholarships.
(c) A scholarship granting organization must not have an
owner or operator who owns or operates a qualified school or
has a family member who is a paid staff member or board member
of a participating qualified school.
(d) A scholarship granting organization shall comply with
the anti-discrimination provisions of 42 U.S.C. 2000d.
(e) The Department shall review and either approve or deny

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each application to issue certificates of receipt under this
Act. Approval or denial of an application shall be made on a
periodic basis. Applicants shall be notified of the
Department's determination within 30 business days after the
application is received.
(f) No scholarship granting organization shall issue any
certificate of receipt without first being approved to issue
certificates of receipt.
Section 20. Annual review.
(a) Each scholarship granting organization that receives
approval to issue certificates of receipt shall file an
application for recertification on an annual basis. Such
application for recertification shall be in the form and
manner prescribed by the Department and shall include:
(1) a certification from the Director or Chief
Executive Officer of the organization that the
organization has complied with and continues to comply
with the requirements of this Act, including evidence of
that compliance; and
(2) a copy of the organization's current financial
statements.
(b) The Department may revoke the approval of a
scholarship granting organization to issue certificates of
receipt upon a finding that the organization has violated this
Act or any rules adopted under this Act. These violations

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shall include, but need not be limited to, any of the
following:
(1) failure to meet the requirements of this Act;
(2) failure to maintain full and adequate records with
respect to the receipt of qualified contributions;
(3) failure to supply such records to the Department;
or
(4) failure to provide notice to the Department of the
issuance of certificates of receipt under Section 35 of
this Act.
(c) Within 5 days after the determination to revoke
approval, the Department shall provide notice of the
determination to the scholarship granting organization and
information regarding the process to request a hearing to
appeal the determination.
Section 25. Contribution authorization certificates.
(a) A taxpayer shall not be allowed a credit under this Act
for any contribution to a scholarship granting organization
that was made before the Department issues to the taxpayer a
contribution authorization certificate for the contribution.
(b) Before making a contribution to a scholarship granting
organization, the taxpayer shall apply to the Department for a
contribution authorization certificate.
(c) A taxpayer who makes more than one contribution to a
scholarship granting organization must make a separate

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application for each contribution authorization certificate.
The application shall be in the form and manner prescribed by
the Department, provided that the application includes:
(1) the taxpayer's name and address;
(2) the amount the taxpayer will contribute; and
(3) any other information the Department deems
necessary.
(d) The Department may allow taxpayers to make multiple
applications on the same form, provided that each application
shall be treated as a separate application.
(e) The Department shall issue credit authorization
certificates on a first-come, first-served basis based upon
the date that the Department received the taxpayer's
application for the certificate subject to the provisions of
subsection (e) of Section 10 of this Act.
(f) A taxpayer's aggregate authorized contribution amount,
as listed on one or more authorized contribution certificates
issued to the taxpayer, shall not exceed the aggregate of the
amounts listed on the taxpayer's applications submitted in
accordance with this Section.
(g) Each contribution authorization certificate shall
state:
(1) the date the certificate was issued;
(2) the date by which the authorized contributions
listed in the certificate must be made, which shall be 60
days from the date of the issuance of a credit

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authorization certificate;
(3) the total amount of authorized contributions; and
(4) any other information the Department deems
necessary.
(h) Credit authorization certificates shall be mailed to
the appropriate taxpayers within 3 business days after their
issuance.
(i) A taxpayer may rescind all or part of an authorized
contribution approved under this Act by providing written
notice to the Department. Amounts rescinded shall no longer be
deducted from the cap prescribed in Section 10 of this Act.
(j) The Department shall maintain on its website a running
total of the amount of credits for which taxpayers may make
applications for contribution authorization certification. The
running total shall be updated every business day.
Section 30. Certificates of receipt.
(a) No scholarship granting organization shall issue a
certificate of receipt for any qualified contribution made by
a taxpayer under this Act unless that scholarship granting
organization has been approved to issue certificates of
receipt under Section 15 of this Act.
(b) No scholarship granting organization shall issue a
certificate of receipt for a contribution made by a taxpayer
unless the taxpayer has been issued a credit authorization
certificate by the Department.

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(c) If a taxpayer makes a contribution to a scholarship
granting organization before the date by which the authorized
contribution shall be made, the scholarship granting
organization shall, within 30 days of receipt of the
authorized contribution, issue to the taxpayer a written
certificate of receipt.
(d) If a taxpayer fails to make all or a portion of a
contribution before the date by which the authorized
contribution is required to be made, the taxpayer shall not be
entitled to a certificate of receipt for the portion of the
authorized contribution not made.
(e) Each certificate of receipt shall state:
(1) the name and address of the issuing scholarship
granting organization;
(2) the taxpayer's name and address;
(3) the date for each qualified contribution;
(4) the amount of each qualified contribution;
(5) the total qualified contribution amount; and
(6) any other information that the Department may deem
necessary.
(f) Upon the issuance of a certificate of receipt, the
issuing scholarship granting organization shall, within 10
days after issuing the certificate of receipt, provide the
Department with notification of the issuance of the
certificate in the form and manner prescribed by the
Department, provided that the notification shall include:

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(1) the taxpayer's name and address;
(2) the date of the issuance of a certificate of
receipt;
(3) the qualified contribution date or dates and the
amounts contributed on those dates;
(4) the total qualified contribution listed on the
certificates;
(5) the issuing scholarship granting organization's
name and address; and
(6) any other information the Department may deem
necessary.
(g) Any portion of a contribution that a taxpayer fails to
make by the date indicated on the authorized contribution
certificate shall no longer be deducted from the cap
prescribed in Section 10 of this Act.
Section 35. Reports.
(a) Within 180 days after the end of its fiscal year, each
scholarship granting organization must provide to the
Department a copy of a financial audit of its accounts and
records conducted by an independent certified public
accountant in accordance with auditing standards generally
accepted in the United States, government auditing standards,
and rules adopted by the Department. The audit must include a
report on financial statements presented in accordance with
generally accepted accounting principles. The audit must

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include evidence that no less than 95% of qualified
contributions received were used to provide scholarships to
eligible students. The Department shall review all audits
submitted under this subsection. The Department shall request
any significant items that were omitted in violation of a rule
adopted by the Department. The items must be provided within
45 days after the date of request. If a scholarship granting
organization does not comply with the Department's request,
the Department may revoke the scholarship granting
organization's ability to issue certificates of receipt.
(b) A scholarship granting organization that is approved
to receive qualified contributions shall report to the
Department, on a form prescribed by the Department, by January
31 of each calendar year. The report shall include:
(1) the total number of certificates of receipt issued
during the immediately preceding calendar year;
(2) the total dollar amount of qualified contributions
received, as set forth in the certificates of receipt
issued during the immediately preceding calendar year;
(3) the total number of eligible students using
scholarships for the immediately preceding calendar year
and the academic year in progress and the total dollar
value of the scholarships;
(4) the name and address of each qualified school for
which scholarships using qualified contributions were
issued during the immediately preceding calendar year,

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detailing the number, grade, race, gender, income level,
and residency by zip code of eligible students and the
total dollar value of scholarships being used at each
qualified school by priority group, as identified in
subsection (d) of Section 40 of this Act; and
(5) any additional information requested by the
Department.
(c) On or before the last day of March for each calendar
year, for the immediately preceding calendar year, the
Department shall submit a written report to the Governor, the
President of the Senate, the Speaker of the House of
Representatives, the Minority Leader of the Senate, and the
Minority Leader of the House of Representatives regarding this
Act. The report shall include, but not be limited to, the
following information:
(1) the names and addresses of all scholarship
granting organizations approved to issue certificates of
receipt;
(2) the number and aggregate total of certificates of
receipt issued by each scholarship granting organization;
and
(3) the information reported to the Department
required by subsection (b) of this Section.
(d) The sharing and reporting of student data under this
Section must be in accordance with the requirements of the
federal Family Educational Rights and Privacy Act and the

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Illinois School Student Records Act. All parties must preserve
the confidentiality of such information as required by law.
Data reported by the Department under subsection (c) of this
Section must not disaggregate data to a level that will
disclose demographic data of individual students.
Section 40. Scholarship granting organization
responsibilities.
(a) Before granting a scholarship for an academic year,
each scholarship granting organization shall assess and
document each student's eligibility for the academic year.
(b) A scholarship granting organization shall grant
scholarships only to eligible students.
(c) A scholarship granting organization shall allow an
eligible student to attend any qualified school of the
student's choosing, subject to the availability of funds.
(d) In granting scholarships, a scholarship granting
organization shall give priority to eligible students who
received a scholarship from a scholarship granting
organization during the previous qualified school year. Second
priority shall be given to the following priority groups:
(1) eligible students who are members of a household
whose previous year's total annual income does not exceed
185% of the federal poverty level; and
(2) eligible students who are siblings of students
currently receiving a scholarship.

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(d-5) A scholarship granting organization shall begin
granting scholarships no later than the February 1 preceding
the academic year for which the scholarship is sought. Each
priority group identified in subsection (d) of this Section
shall be eligible to receive scholarships on a first-come,
first-served basis until the April 1 immediately preceding the
academic year for which the scholarship is sought, starting
with the first priority group identified in subsection (d) of
this Section. Applications for scholarships for eligible
students meeting the qualifications of one or more priority
groups that are received before April 1 must be either
approved or denied within 10 business days after receipt.
Beginning April 1, all eligible students shall be eligible to
receive scholarships without regard to the priority groups
identified in subsection (d) of this Section.
(e) Except as provided in subsection (e-5) of this
Section, scholarships shall not exceed the lesser of (i) the
statewide average operational expense per student among public
schools or (ii) the necessary costs and fees for attendance at
the qualified school. A qualified school may set a lower
maximum scholarship amount for eligible students whose family
income falls within paragraphs (2) and (3) of this subsection
(e); that amount may not exceed the necessary costs and fees
for attendance at the qualified school and is subject to the
limitations on average scholarship amounts set forth in
paragraphs (2) and (3) of this subsection, as applicable. The

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qualified school shall notify the scholarship granting
organization of its necessary costs and fees as well as any
maximum scholarship amount set by the qualified school.
Scholarships shall be awarded as follows:
(1) for eligible students whose household income is
less than 185% of the federal poverty level, the
scholarship shall be 100% of the amount determined under
this subsection (e) and subsection (e-5) of this Section;
(2) for eligible students whose household income is
185% or more of the federal poverty level but less than
250% of the federal poverty level, the average of
scholarships shall be 75% of the amount determined under
this subsection (e) and subsection (e-5) of this Section;
and
(3) for eligible students whose household income is
250% or more of the federal poverty level, the average of
scholarships shall be 50% of the amount determined under
this subsection (e) and subsection (e-5) of this Section.
(e-5) The statewide average operational expense per
student among public schools shall be multiplied by the
following factors: (1) for students determined eligible to
receive services under the federal Individuals with
Disabilities Education Act, 2; (2) for students who are
English learners, as defined in subsection (d) of Section
14C-2 of the School Code, 1.2; and (3) for students who are
gifted and talented children, as defined in Section 14A-20 of

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the School Code, 1.1.
(f) A scholarship granting organization shall distribute
scholarship payments to the participating qualified school
where the student is enrolled.
(g) Each scholarship granting organization shall expend
all qualified contributions received during the calendar year
in which the qualified contributions were received. No
qualified contributions may be carried forward to the
following calendar year.
(h) A scholarship granting organization shall allow an
eligible student to transfer a scholarship during the academic
year to any other participating qualified school of the
custodian's choice. Such scholarships shall be prorated.
(i) With the prior approval of the Department, a
scholarship granting organization may transfer funds to
another scholarship granting organization if additional funds
are required to meet scholarship demands at the receiving
scholarship granting organization. All transferred funds must
be deposited by the receiving scholarship granting
organization into its scholarship accounts. All transferred
amounts received by any scholarship granting organization must
be separately disclosed to the Department.
(j) If the approval of a scholarship granting organization
is revoked as provided in Section 20 of this Act or the
scholarship granting organization is dissolved, all remaining
qualified contributions of the scholarship granting

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organization shall be transferred to another scholarship
granting organization. All transferred funds must be deposited
by the receiving scholarship granting organization into its
scholarship accounts.
(k) Scholarship granting organizations shall make
reasonable efforts to advertise the availability of
scholarships to eligible students.
Section 45. State Board responsibilities.
(a) Students who have been granted a scholarship under
this Act shall be annually assessed at the qualified school
where the student attends qualified school in the same manner
in which students that attend public schools are annually
assessed under Section 2-3.64a-5 of the School Code. Such
qualified school shall pay costs associated with this
requirement.
(b) The Board shall select an independent research
organization, which may be a public or private entity or
university, to which the participating qualified school must
report the scores of students who are receiving scholarships
and are assessed under subsection (a) of this Section. Costs
associated with the independent research organization shall be
paid by the scholarship granting organizations on a per-pupil
basis or by gifts, grants, or donations received by the Board
under subsection (d) of this Section, as determined by the
Board. The independent research organization must annually

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report to the Board on the year-to-year learning gains of
students receiving scholarships on a statewide basis. The
report shall also include, to the extent possible, a
comparison of these learning gains to the statewide learning
gains of public school students with socioeconomic backgrounds
similar to those of students receiving scholarships. The
annual report shall be delivered to the Board and published on
its website.
(c) Beginning within 120 days after the Board first
receives the annual report by the independent research
organization as provided in subsection (b) of this Section and
on an annual basis thereafter, the Board shall submit a
written report to the Governor, the President of the Senate,
the Speaker of the House of Representatives, the Minority
Leader of the Senate, and the Minority Leader of the House of
Representatives regarding this Act. The report shall include
an evaluation of the academic performance of students
receiving scholarships and recommendations for improving
student performance.
(d) Subject to the State Officials and Employees Ethics
Act, the Board may receive and expend gifts, grants, and
donations of any kind from any public or private entity to
carry out the purposes of this Section, subject to the terms
and conditions under which the gifts are given, provided that
all such terms and conditions are permissible under law.
(e) The sharing and reporting of student learning gain

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data under this Section must be in accordance with
requirements of the federal Family Educational Rights and
Privacy Act and the Illinois School Student Records Act. All
parties must preserve the confidentiality of such information
as required by law. The annual report must not disaggregate
data to a level that will disclose the academic level of
individual students.
Section 50. Qualified school responsibilities. A qualified
school that accepts scholarship students must do all of the
following:
(1) provide to a scholarship granting organization,
upon request, all documentation required for the student's
participation, including the qualified school cost and
student's fee schedules;
(2) be academically accountable to the custodian for
meeting the educational needs of the student by:
(A) at a minimum, annually providing to the
custodian a written explanation of the student's
progress; and
(B) annually administering assessments required by
subsection (a) of Section 45 of this Act in the same
manner in which they are administered at public
schools under Section 2-3.64a-5 of the School Code;
the Board shall bill participating qualified schools
for all costs associated with administering

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assessments required by this paragraph; the
participating qualified schools shall ensure that all
test security and assessment administration procedures
are followed; participating qualified schools must
report individual student scores to the custodians of
the students; the independent research organization
described in subsection (b) of Section 45 of this Act
shall be provided all student score data in a secure
manner by the participating qualified school.
The inability of a qualified school to meet the
requirements of this Section shall constitute a basis for
the ineligibility of the qualified school to participate
in the scholarship program as determined by the Board.
Section 55. Custodian and student responsibilities.
(a) The custodian must select a qualified school and apply
for the admission of his or her child.
(b) The custodian shall ensure that the student
participating in the scholarship program takes the assessment
required by subsection (a) of Section 45 of this Act.
(c) Each custodian and each student has an obligation to
comply with the published policies of the qualified school.
(d) The custodian shall authorize the scholarship granting
organization to access information needed for income
eligibility determinations.

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Section 60. Recordkeeping; rulemaking; violations.
(a) Each taxpayer shall, for each taxable year for which
the tax credit provided for under this Act is claimed,
maintain records of the following information: (i)
contribution authorization certificates obtained under Section
25 of this Act and (ii) certificates of receipt obtained under
Section 30 of this Act.
(b) The Board and the Department may adopt rules
consistent with and necessary for the implementation of this
Act.
(c) Violations of State laws or rules and complaints
relating to program participation shall be referred to the
Attorney General.
Section 65. Credit period; repeal. A taxpayer may take a
credit under this Act for tax years beginning on or after
January 1, 2025. This Act is exempt from the provisions of
Section 250 of the Illinois Income Tax Act.
Section 70. Inseverability. The provisions of this Act are
mutually dependent and inseverable. If any provision is held
invalid other than as applied to a particular person or
circumstance, then this entire Act is invalid.
Section 75. Saving clause. Any repeal or amendment made by
this Act shall not affect or impair any of the following: suits

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pending or rights existing at the time this Act takes effect;
any grant or conveyance made or right acquired or cause of
action now existing under any Section, Article, or Act
repealed or amended by this Act; the validity of any bonds or
other obligations issued or sold and constituting valid
obligations of the issuing authority at the time this Act
takes effect; the validity of any contract; the validity of
any tax levied under any law in effect prior to the effective
date of this Act; or any offense committed, act done, penalty,
punishment, or forfeiture incurred or any claim, right, power,
or remedy accrued under any law in effect prior to the
effective date of this Act.
Section 900. The Illinois Income Tax Act is amended by
adding Section 241 as follows:
(35 ILCS 5/241 new)
Sec. 241. Investing in Tomorrow's Workforce Act.
(a) For taxable years beginning on or after January 1,
2025, each taxpayer for whom a tax credit has been awarded by
the Department under the Investing in Tomorrow's Workforce Act
is entitled to a credit against the tax imposed under
subsections (a) and (b) of Section 201 as provided in that Act.
(b) Partners and shareholders of subchapter S corporations
are entitled to a credit under this Section as provided in
Section 251.

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(c) This Section is exempt from the provisions of Section
250.