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| | 10000SB0719sam001 | - 2 - | LRB100 08983 HLH 22125 a |
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1 | | the taxpayer's liability under this Act to less than zero. |
2 | | (b) This Section is exempt from the provisions of Section |
3 | | 250 of this Act. |
4 | | (c) For purposes of this Section: |
5 | | "Qualifying apprentices" means individuals who (i) are |
6 | | residents of the State of Illinois, (ii) are between the ages |
7 | | of 16 and 40 years old at the close of the school year for which |
8 | | a credit is sought, and (iii) during the school year for which |
9 | | a credit is sought were full-time apprentices enrolled in an |
10 | | apprenticeship program which is registered with the United |
11 | | States Department of Labor, Office of Apprenticeship. |
12 | | "Qualified education expense" means the amount incurred on |
13 | | behalf of a qualifying apprentice not to exceed $3,500 for |
14 | | tuition, book fees, and lab fees at the school or community |
15 | | college in which the apprentice is enrolled during the regular |
16 | | school year. |
17 | | "School" means any public or nonpublic secondary school in |
18 | | Illinois, or any community college, that is in compliance with |
19 | | Title VI of the Civil Rights Act of 1964, except that, with |
20 | | respect to community college students, no credit may be granted |
21 | | under this Section for a student who is not enrolled in an |
22 | | approved apprenticeship program. |
23 | | "Employer" means an Illinois taxpayer who is the employer |
24 | | of the qualifying apprentice. ".
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