INC TX-EARLY CHILDHOOD CREDITS House SponsorsRep. Kambium Buckner 1/13/2021HouseSession Sine Die 35 ILCS 5/229 new35 ILCS 5/230 new35 ILCS 5/231 new Amends the Illinois Income Tax Act. Creates an income tax credit for each taxpayer (i) whose federal adjusted gross income is less than 185% of the federal poverty level and (ii) who is the custodian of a child who attends a high quality early childhood education program during the taxable year. Provides that the term "high quality early childhood education program" means a program that is rated in the Gold Circle of Quality or the Silver Circle of Quality under the ExceleRate Illinois rating system. Creates an income tax credit for a business that (i) provides an early childhood program that is rated in the Gold Circle of Quality or the Silver Circle of Quality under the ExceleRate Illinois rating system and (ii) enrolls a student for at least 6 months during the taxable year who (A) is eligible for the child care assistance program, (B) receives foster care services, or (C) both (A) and (B). Creates an income tax credit for employees of a licensed day care center, day care home, or group day care home who obtain certain certifications. Effective immediately. 2/14/2019HouseFiled with the Clerk by Rep. Kambium Buckner 2/14/2019HouseFirst Reading 2/14/2019HouseReferred to Rules Committee 2/15/2019HouseFirst Reading (Corrected) 2/26/2019HouseAssigned to Revenue & Finance Committee 3/6/2019HouseTo Income Tax Subcommittee 3/29/2019HouseRule 19(a) / Re-referred to Rules Committee 1/13/2021HouseSession Sine Die