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SB1647 • 2026
INC TX-EDUCATION
This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.
Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.
INC TX-EDUCATION
Added as Co-Sponsor Sen. Erica Harriss
Rule 3-9(a) / Re-referred to Assignments
Rule 2-10 Committee/3rd Reading Deadline Established As May 22, 2026
Rule 2-10 Committee/3rd Reading Deadline Established As May 15, 2026
Added as Co-Sponsor Sen. Doris Turner
Added as Co-Sponsor Sen. Terri Bryant
Rule 2-10 Committee Deadline Established As April 24, 2026
Re-assigned to Revenue
Rule 3-9(a) / Re-referred to Assignments
Added as Co-Sponsor Sen. Chris Balkema
Added as Chief Co-Sponsor Sen. Sue Rezin
Rule 2-10 Committee/3rd Reading Deadline Established As June 1, 2025
Chief Sponsor Changed to Sen. Darby A. Hills
Rule 2-10 Committee/3rd Reading Deadline Established As May 23, 2025
Rule 2-10 Committee Deadline Established As May 9, 2025
Rule 2-10 Committee Deadline Established As April 11, 2025
Assigned to Revenue
Filed with Secretary by Sen. Sue Rezin
First Reading
Referred to Assignments
INC TX-EDUCATION
Illinois General Assembly - Full Text of SB1647 Select Language × The Illinois General Assembly offers the Google Translate™ service for visitor convenience. In no way should it be considered accurate as to the translation of any content herein. Visitors of the Illinois General Assembly website are encouraged to use other translation services available on the internet. The English language version is always the official and authoritative version of this website. NOTE: To return to the original English language version, select the "Show Original" button on the Google Translate™ menu bar at the top of the window. 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Full Text of SB1647 Home Legislation Full Text SB1647 - 104th General Assembly Bill Status Full Text Votes Witness Slips Select Menu Bill Status Full Text Votes Witness Slips Printer Friendly Version Introduced Printer Friendly Version Introduced Open PDF 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB1647 Introduced 2/5/2025, by Sen. Sue Rezin SYNOPSIS AS INTRODUCED: 35 ILCS 5/246 new Amends the Illinois Income Tax Act. Creates an income tax credit for taxpayers who are the custodians of one or more children who attend an eligible preschool program in the State during the taxable year. Provides that the amount of the credit shall be 100% of the eligible expenses incurred by the taxpayer during the taxable year in sending the child to the eligible preschool program, but not to exceed $1,500 per child. Effective immediately. LRB104 03823 HLH 13847 b A BILL FOR SB1647 LRB104 03823 HLH 13847 b 1 AN ACT concerning revenue. 2 Be it enacted by the People of the State of Illinois, 3 represented in the General Assembly: 4 Section 5. The Illinois Income Tax Act is amended by 5 adding Section 246 as follows: 6 (35 ILCS 5/246 new) 7 Sec. 246. Early childhood education credit. 8 (a) For taxable years beginning on or after January 1, 9 2026, a taxpayer who is the custodian of one or more children 10 who attend an eligible preschool program in the State during 11 the taxable year shall be allowed a credit against the tax 12 imposed by subsections (a) and (b) of Section 201 in an amount 13 equal to 100% of the eligible expenses incurred by the 14 taxpayer during the taxable year in sending the child to the 15 eligible preschool program, but not to exceed $1,500 per child 16 in any taxable year. 17 (b) In no event shall a credit under this Section reduce 18 the taxpayer's liability to less than zero. If the amount of 19 the credit exceeds the tax liability for the year, the excess 20 may be refunded to the taxpayer. 21 (c) As used in this Section: 22 "Custodian" means an Illinois resident who is the parent 23 or legal guardian of a child who is 3 to 5 years of age during SB1647 - 2 - LRB104 03823 HLH 13847 b 1 the taxable year. 2 "Eligible expenses" means tuition, fees, and necessary 3 school supplies associated with attendance at an eligible 4 preschool, but does not include any expenses for which the 5 taxpayer claims a deduction against the taxpayer's federal 6 income taxes for the same taxable year. 7 "Eligible preschool" means a preschool educational program 8 for children ages 3 to 5 that is operated by a public school 9 district or other entity that is eligible to conduct a 10 preschool educational program and that employs at least one 11 teacher who holds a Professional Educator License with an 12 early childhood education endorsement. 13 (d) This Section is exempt from the provisions of Section 14 250. 15 Section 99. Effective date. This Act takes effect upon 16 becoming law. Footer Disclaimer This site is maintained for the Illinois General Assembly by the Legislative Information System, 705 Stratton Building, Springfield, Illinois 62706. Contact ILGA Webmaster ILGA.gov uses cookies to ensure you get the best experience on our website. By continuing to browse ILGA.gov you consent to our use of cookies. Read About Cookies ILGA.GOV 2026 ILGA.gov | All Rights Reserved | ADA | Disclaimers | Learn This site is maintained for the Illinois General Assembly by the Legislative Information System, 705 Stratton Building, Springfield, Illinois 62706. Contact ILGA Webmaster ILGA.gov uses cookies to ensure you get the best experience on our website. By continuing to browse ILGA.gov you consent to our use of cookies. Read About Cookies ILGA.GOV 2026 ILGA.gov | All Rights Reserved | ADA | Disclaimers | Learn