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IL HB4858

Bill

Status

Failed

1/7/2025

Primary Sponsor

Mark Walker

Click for details

Origin

House of Representatives

103rd General Assembly

AI Summary

  • Establishes a new student loan repayment income tax credit for qualified taxpayers beginning in tax year 2024
  • Credit equals the taxpayer's annual student loan repayment expenses, capped at $3,000 per taxpayer per year
  • Qualified taxpayers must hold an associate degree, bachelor's degree, or graduate degree from a U.S. Department of Education-accredited institution and have annual student loan repayment expenses
  • Excess credits that exceed tax liability may be carried forward and applied to tax liability in the following 5 taxable years, with earlier credits applied first
  • Credit cannot reduce tax liability below zero

Legislative Description

INC TAX-STUDENT LOAN

Last Action

Session Sine Die

1/7/2025

Committee Referrals

Rules4/5/2024
Revenue: Income Tax3/8/2024
Revenue & Finance2/28/2024
Rules2/7/2024

Full Bill Text

No bill text available