HB3827 Summary

• Increases the maximum education expense credit from $500 to $1,500 per family per tax year.

• Expands qualified education expenses to include athletic fees, driver's education fees, and fees for out-of-school activities in language acquisition, music, arts, trade skills, and STEM learning.

• Credit applies to tuition, book fees, lab fees, and other school expenses exceeding $250 for K-12 students under age 21 attending Illinois schools.

• Credit equals 25% of qualified education expenses, cannot reduce tax liability below zero, and is exempt from certain tax code provisions.