91st General Assembly
Summary of SB1595
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Senate Sponsors:
O'DANIEL-DEMUZIO-OBAMA-TROTTER-LIGHTFORD.

Short description: 
INC TX CR-TUITION-IL COLL-UNIV                                             

Synopsis of Bill as introduced:
        Amends  the  Illinois  Income  Tax  Act  to  create  the  College      
   Affordability Tax Credit  for  individuals  whose  taxable  income  is      
   $75,000  or  less in an amount equal to 5% of amounts spent during the      
   taxable year for  the  tuition  and  fees  of  the  taxpayer  and  any      
   dependent   of   the   taxpayer  engaged  in  full-time  or  part-time      
   undergraduate studies at any public or  private  college,  university,      
   community  college, or degree-granting proprietary institution located      
   in Illinois.  Provides that  the  taxpayer  shall  provide  supporting      
   documentation  to receive the credit. Provides that the credit may not      
   reduce  the  taxpayer's  income  tax  liability  to  less  than  zero.      
   Applicable to tax years ending on or after December 31, 2000.  Sunsets      
   the credit after 10 years.  Effective immediately.                          
 
Last action on Bill: SESSION SINE DIE

   Last action date: 01-01-09

           Location: Senate

 Amendments to Bill: AMENDMENTS ADOPTED: HOUSE -   0     SENATE -   0


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