IL SB1659

Increases the maximum tax credit for hiring qualified ex-offenders from $600 to $1,500 per individual across all taxable years.

Expands the definition of "qualified ex-offender" to include anyone convicted of a crime in Illinois or any other jurisdiction (excluding sex offender registration offenses), rather than limiting it to "eligible offenders" under state corrections law.

Extends the hiring window for ex-offenders to qualify for the credit from one year to three years after release from an Illinois correctional center.

Allows unused tax credits to be carried forward and applied to tax liability in the 5 taxable years following the year the excess credit arose.

Exempts this tax credit from sunset provisions under Section 250 of the Illinois Income Tax Act, making it permanent.