86 Ill. Adm. Code 100.2181 — Credit for Instructional Materials and Supplies. (IITA Section 225)

# Credit for Instructional Materials and Supplies. (IITA Section 225)

TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 100 INCOME TAX SECTION 100.2181 CREDIT FOR INSTRUCTIONAL MATERIALS AND SUPPLIES. (IITA SECTION 225)

Section 100.2181 Credit for Instructional Materials and Supplies. (IITA Section 225)

a) For taxable years beginning on and after January 1, 2017, a taxpayer shall be allowed a credit in the amount paid by the taxpayer during the taxable year for instructional materials and supplies with respect to classroom based instruction in a qualified school, or $250, whichever is less, provided that the taxpayer is a teacher, instructor, counselor, principal or aide in a qualified school for at least 900 hours during a school year. The credit may not be carried back and may not reduce the taxpayer's liability to less than zero. If the amount of the credit exceeds the tax liability for the year, the excess may be carried forward and applied to the tax liability of the 5 taxable years following the excess credit year. The tax credit carried forward is applied to the earliest year for which there is a tax liability. If credits for more than one year are available to offset a liability, the earlier credit shall be applied first. (IITA Section 225)

b) For purposes of this Section:

1) The term "qualified school" means a public school or non-public school located in Illinois. (IITA Section 225) IITA Section 102 provides that, except as otherwise expressly provided or clearly appearing from the context, any term used in the Act has the same meaning as when used in a comparable context in the IRC or any successor law or laws relating to federal income taxes and other provisions of federal statutes relating to federal income taxes, as that Code, laws and statutes are in effect for the taxable year. Accordingly, "school" means a school that provides elementary education or secondary education (kindergarten through grade 12), as provided in the federal income tax deduction allowed to teachers for classroom supplies under IRC section 62(a)(2)(D) and (d)(1).

2) The term "materials and supplies" means amounts paid for instructional materials or supplies that are designated for classroom use in any qualified school. (IITA Section 225) Expenses qualifying for the federal income tax deduction for classroom books, supplies, equipment and other materials under IRC section 62(a)(2)(D) also qualify for this credit, except that the express provision in IRC section 62(a)(2)(D)(ii) that nonathletic supplies for courses of instruction in health or physical education do not qualify, does not apply for purposes of this credit.

3) A "school year" includes any summer school conducted in the summer immediately following the end of the spring term of the school year.

c) This Section is exempt from automatic sunset under IITA Section 250. (IITA Section 225) (Source: Added at 44 Ill. Reg. 2845, effective January 30, 2020)

Section 100.2181 Credit for Instructional Materials and Supplies. (IITA Section 225)

a) For taxable years beginning on and after January 1, 2017, a taxpayer shall be allowed a credit in the amount paid by the taxpayer during the taxable year for instructional materials and supplies with respect to classroom based instruction in a qualified school, or $250, whichever is less, provided that the taxpayer is a teacher, instructor, counselor, principal or aide in a qualified school for at least 900 hours during a school year. The credit may not be carried back and may not reduce the taxpayer's liability to less than zero. If the amount of the credit exceeds the tax liability for the year, the excess may be carried forward and applied to the tax liability of the 5 taxable years following the excess credit year. The tax credit carried forward is applied to the earliest year for which there is a tax liability. If credits for more than one year are available to offset a liability, the earlier credit shall be applied first. (IITA Section 225)

b) For purposes of this Section:

1) The term "qualified school" means a public school or non-public school located in Illinois. (IITA Section 225) IITA Section 102 provides that, except as otherwise expressly provided or clearly appearing from the context, any term used in the Act has the same meaning as when used in a comparable context in the IRC or any successor law or laws relating to federal income taxes and other provisions of federal statutes relating to federal income taxes, as that Code, laws and statutes are in effect for the taxable year. Accordingly, "school" means a school that provides elementary education or secondary education (kindergarten through grade 12), as provided in the federal income tax deduction allowed to teachers for classroom supplies under IRC section 62(a)(2)(D) and (d)(1).

2) The term "materials and supplies" means amounts paid for instructional materials or supplies that are designated for classroom use in any qualified school. (IITA Section 225) Expenses qualifying for the federal income tax deduction for classroom books, supplies, equipment and other materials under IRC section 62(a)(2)(D) also qualify for this credit, except that the express provision in IRC section 62(a)(2)(D)(ii) that nonathletic supplies for courses of instruction in health or physical education do not qualify, does not apply for purposes of this credit.

3) A "school year" includes any summer school conducted in the summer immediately following the end of the spring term of the school year.

c) This Section is exempt from automatic sunset under IITA Section 250. (IITA Section 225)

(Source: Added at 44 Ill. Reg. 2845, effective January 30, 2020)