IL HB5804

Amends the Illinois Income Tax Act to create a tax credit for wages paid to employees who were drawing unemployment compensation or had expired benefits at time of hire.

Employee must be employed as a full-time worker (minimum 37.5 hours per week) for 12 consecutive months during the taxable year to qualify.

Credit percentage is tiered based on hourly wage: 50% for wages $14 or above, 40% for $12-$13.99, 35% for $10-$11.99, and 0% for wages below $10 per hour.

Requires certification by the Illinois Department of Employment Security that the employee was drawing unemployment or had expired benefits at the time of hire.

Credit can only be claimed once per employee, cannot reduce tax liability below zero, and excess credits cannot be refunded or transferred.