IL SB3783

Creates a new Illinois income tax credit for custodians of children ages 3-5 attending eligible preschool programs, effective for taxable years beginning January 1, 2026

Covers 100% of eligible expenses (tuition, fees, and necessary school supplies) up to $1,500 per child per taxable year

Credit is refundable, meaning excess amounts beyond tax liability may be refunded to the taxpayer

Eligible preschools must be operated by public school districts or qualifying entities and employ at least one teacher with a Professional Educator License with early childhood education endorsement

Expenses claimed as federal income tax deductions cannot also be claimed for this state credit