INC TX-APPRENTICE CREDIT House SponsorsRep. Sue Scherer 12/3/2014HouseSession Sine Die 35 ILCS 5/224 new Amends the Illinois Income Tax Act. Creates a credit for wages paid pursuant to a qualified apprenticeship program. Provides that a "qualified apprenticeship program" means an apprenticeship program in manufacturing, plastics, or construction trades that is certified by the Department of Commerce and Economic Opportunity and at least 4 years in duration. Provides that the credit may not exceed the lesser of (i) 50% of the wages paid by the taxpayer to each apprentice during the taxable year or (ii) $4,800 per apprentice. Provides that the credit may be carried forward for 5 taxable years. Provides that the credit is exempt from the Act's automatic sunset provision. Effective immediately. 1/23/2014HouseFiled with the Clerk by Rep. Sue Scherer 1/24/2014HouseFirst Reading 1/24/2014HouseReferred to Rules Committee 3/3/2014HouseAssigned to Revenue & Finance Committee 3/11/2014HouseTo Income Tax Subcommittee 3/28/2014HouseRule 19(a) / Re-referred to Rules Committee 12/3/2014HouseSession Sine Die