IllinoisSB1813104th General Assembly (2025–2026)Senate

INC TX-EDUCATION EXPENSE

Sponsored By: Ram Villivalam (Democratic)

In Committee

Summary

Amends the Illinois Income Tax Act. Provides that the education expense credit shall be 50% of the qualified education expenses incurred by a custodian on behalf of a qualifying pupil. Provides that, for tax years ending on or after December 31, 2025, the education expense credit shall be no more than $2,000 per child for a maximum of $6,000 per family. Provides that no taxpayer may claim an education expense credit if the taxpayer's adjusted gross income exceeds 400% of the federal poverty level. Makes changes concerning the definition of "qualified education expense". Effective immediately.

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Bill Overview

No Economic Impacts Identified for this Bill

Sponsors & Cosponsors

Sponsor

  • Ram Villivalam

    Democratic • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

No roll call votes available for this bill.

Actions Timeline

  1. Rule 3-9(a) / Re-referred to Assignments

    5/22/2026Senate
  2. Rule 2-10 Committee/3rd Reading Deadline Established As May 22, 2026

    5/15/2026Senate
  3. Rule 2-10 Committee/3rd Reading Deadline Established As May 15, 2026

    4/24/2026Senate
  4. Rule 2-10 Committee Deadline Established As April 24, 2026

    3/13/2026Senate
  5. Re-assigned to Revenue

    1/27/2026Senate
  6. Rule 3-9(a) / Re-referred to Assignments

    6/2/2025Senate
  7. Rule 2-10 Committee/3rd Reading Deadline Established As June 1, 2025

    5/23/2025Senate
  8. Rule 2-10 Committee/3rd Reading Deadline Established As May 23, 2025

    5/9/2025Senate
  9. Rule 2-10 Committee Deadline Established As May 9, 2025

    4/11/2025Senate
  10. Rule 2-10 Committee Deadline Established As April 11, 2025

    3/21/2025Senate
  11. Assigned to Revenue

    2/18/2025Senate
  12. Referred to Assignments

    2/6/2025Senate
  13. First Reading

    2/6/2025Senate
  14. Filed with Secretary by Sen. Ram Villivalam

    2/6/2025Senate

Bill Text

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