August 2007
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Illinois
9. Illinois-Tax Credits for Education Expenses
Program type: Tax credits to parents for education expenses
Description: Parents of students in qualified schools may receive Illinois tax credits for qualified education expenses. Qualified expenses are the amounts paid in excess of $250 for tuition, book fees, and lab fees. A qualified school is any public, private, or home school in Illinois that satisfies the compulsory school age requirements as described in § 26-1 of the Illinois School Code.
Amount of assistance: The amount of credit allowed is 25 percent of the amount expended in excess of $250 and may not exceed $500 annually. (To reach the $500 credit maximum, education expenses must be at least $2,250.)
Number of participants: In the 2004 taxable year, 207,275 taxpayers claimed credits worth an average of $328.
Authorizing statute: 35 ILCS 5/201
Legislative history: The tax credit program was enacted in 1999 and first implemented in the 2000 taxable year.
Judicial history: In December 1999, an Illinois circuit court (for Franklin County) dismissed a lawsuit challenging the constitutionality of the program (Griffith v. Bower). In April 2000, another Illinois circuit court (for Sangamon County) dismissed a second, similar suit (Toney v. Bower). The Illinois Supreme Court declined to review either case, allowing appellate affirmations of the circuit court rulings to stand.
For more information, see: http://www.revenue.state.il.us/Individuals/
CreditsDeductions/educationexpensecredit.htm.
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