Education (School Choice)

SB 261 reenacts and makes permanent Illinois' Invest in Kids Act, which provides tax credits to Illinois taxpayers who contribute to scholarship granting organizations (SGOs). The bill directly affects Illinois taxpayers who make qualified contributions to SGOs, allowing them to claim a tax credit equal to their contribution. These contributions fund scholarships for eligible students from households with incomes up to 300% of the federal poverty level (rising to 400% after receiving a scholarship), who attend qualified non-public schools in Illinois. The legislation amends the Illinois Income Tax Act to make these tax credit provisions permanent, replacing a temporary program set to expire in 2025.

HB 3147 reenacts and makes permanent Illinois' Invest in Kids Act, a tax credit program for education scholarships. It allows Illinois taxpayers to claim a credit on their state income tax for contributions to approved scholarship-granting organizations, which then provide funds to cover "necessary costs and fees" for eligible low-income students attending non-public schools. The program targets students from households earning under 300% of the federal poverty level (rising to 400% after receiving a scholarship), with specific focus on career-focused technical academies. The bill permanently extends this tax credit mechanism, which was previously set to expire, and amends tax code provisions to reflect the permanent status.

HR 427, the "EDUCATIONAL CHOICE ACT," is a resolution that urges Governor JB Pritzker to opt Illinois into the provisions of the federal "Educational Choice for Children Act." If the Governor were to act on this urging, it would enable Illinois to participate in a program related to educational choices for children.

Creates the Educational Choice for Illinois Children Act. Contains legislative findings. Provides that the State Board of Education, in coordination with the Department of Revenue, shall establish and approve a list of scholarship granting organizations that meet the requirements of Section 70411 of the One Big Beautiful Bill Act to facilitate opting the State of Illinois into the school choice tax credit provisions of the One Big Beautiful Bill Act. Effective immediately.

Creates the Educational Choice for Illinois Children Act. Contains legislative findings. Provides that the State Board of Education, in coordination with the Department of Revenue, shall establish and approve a list of scholarship granting organizations that meet the requirements of Section 70411 of the One Big Beautiful Bill Act to facilitate opting the State of Illinois into the school choice tax credit provisions of the One Big Beautiful Bill Act. Provides that the list shall be published on the State Board of Education's Internet website. Effective immediately.

Amends the School Code. Provides that the General Assembly voluntarily elects the State to: (1) participate in the federal tax credit established under the federal One Big Beautiful Bill Act for individuals who make qualified contributions to scholarship granting organizations; and (2) identify scholarship granting organizations located in this State. Authorizes and empowers the State Board of Education to certify and submit a list of qualifying scholarship granting organizations to the Secretary of the Treasury of the United States in accordance with the federal One Big Beautiful Bill Act and its associated regulations. Provides that by January 1, 2027 and by every January 1 thereafter, the State Board shall submit to the Secretary of the Treasury of the United States and publish on the State Board's Internet website a list of scholarship granting organizations that meet the requirements of the federal One Big Beautiful Bill Act and are located in this State. Allows the State Board to establish rules governing the process and documentation necessary for an entity to qualify to be included as a scholarship granting organization on the list.