IL HB5133

Amends the Illinois Income Tax Act to create an income tax credit for employers of qualifying apprentices for education expenses incurred on behalf of those apprentices, effective for tax years ending on or after December 31, 2018.

Credits equal 100% of qualified education expenses, capped at $3,500 per employer per tax year, and cannot reduce tax liability below zero.

Qualifying apprentices must be Illinois residents aged 16-30 at the close of the school year, enrolled full-time in a U.S. Department of Labor Office of Apprenticeship-registered program.

Qualified education expenses include tuition, book fees, and lab fees (up to $3,500) at secondary schools or community colleges, limited to the regular school year.

Schools must comply with Title VI of the Civil Rights Act of 1964, and community college students must be enrolled in an approved apprenticeship program to qualify.